The way it was explained to me --
If you consider the windows and doors as closed during a storm, and the building is thus classified as enclosed, the doors and windows need to be able to take the impact.
If the storm hits and the openings blow out, will the building be "open"? If the answer is yes, and you want to design as "enclosed", you need to specify impact resistant doors and windows.
An alternative in coastal regions (at least in the residential industry) is to have plywood to cover each opening on the premises. If the builder does not install impact resistant (which they typically don't because of the cost), they must provide plywood to cover the openings before a storm.