I have seen both cases said by JStephen, option A, B plus in between. When I have a request for quoted of a vessel with just design conditions plus general dimensions and nozzle layouts, many times my fabrication suppliers come back with largely different designs. Some have thin shells but thick nozzles even with re-pads, some have thick shells and thin nozzles, just like or actually more extreme than JStephen gave above. The reason? It is very much related to manufacturer's most cost-effective methods.
For an exact example. It was a boiler steam drum: one supplier gave roughly 3" shell with almost all reinforced nozzles (forged material with thicker walls than the pipes they connect to), the other showed 4" shell with no almost reinforced nozzle at all. The prices offered by both vendors turned out to be very comparable so it was hard decision by us (technically we always like thinner shells for boiler drums because of thermal stress concern, by the way). The first vendor might has limited capabilities of its roller so was forced to spend money on nozzles. The second one might has large investments on its roller and even furnace so can save money on nozzles.
In all, it is just about the strength and compensation calcs if ever did once. When you look at cal sheets by both vendors, the first one has almost no extra thickness on the shell so had to use thick nozzles to compensate the lost of strength at nozzle openings so is limited on MAWP by the shell, the 2nd one has enough meat to allow for sizable openings without much need of compensation from the nozzles so the nozzles just needed to as thin as possible to just take care of themselves under MAWP but thus nozzles became the limiting components.
If either or both vendors are very frugal on exact thicknesses of both shells and nozzles (might never happen) then EVERY THING might become a limiting component. That's why I said the same in my earliest reply.
If the aboves are clear and now I say I jump to the customer's side of the fence, I would prefer the thicker shell option for possible future MAWP increase because you can add re-pads to the nozzles but you can hardly do any thing to the shells.
Boilerone