Again I will cite one of my favorite resources, "HVAC Equations, Data, and Rules of Thumb" by Arthur A. Bell...
It basically recommends a design criteria of either 2 CFM/SF, 10 ACH, or 100 CFM/water closet and urinal. It then shows some of the codes and their specific requirements, but it further goes on to say the following:
1. For toilet rooms with high fixture densities (stadiums, auditoriums), 75 CFM/water closet & urinal dictates.
2. For toilet rooms with ceiling heights over 12', the 10 ACH dictates.
3. For toilet rooms with ceiling heights 12' and under, the 2 CFM/SF dictates.
4. If toilet rooms are designed for 100 CFM/water closet/urinal, all three major codes and the 10 ACH can be met.
5. If women's and men's are essentially the same size but have different fixture count (typically less in the women's), use the larger CFM for both toilet rooms when using the CFM/fixture method.
Anyway, since it's an easy calc, I usually check all three and pick the one I like depending on the job. My particular local mechancial code calls for the 75 CFM/fixture at public spaces (less for residential).