HotRod10, most tangent transmission poles are in fact direct embed, depending on soil type they may or may not use concrete as backfill. The embedded portion often is coated with Corrocoat
(or an equivalent) and the ground line will have an extra 3/16 or 1/4" plate around the pole all to help prevent the pole shaft itself from corroding. Poles are priced per pound, a 4'x4'x3" base plate will weigh 1960 lbs. an extra 12' (assume 100' pole using embed rule of thumb of 10%+2' - I am not a proponent of using this for design but for this example it will work) of 1/4 thick shaft will weigh about 1578 lbs plus a 1/4 bearing plate at the base weighing 163 lbs for a total of 1741 lbs which is less than the weight of the base plate for anchor rods. Plus, as you mentioned, there is still the cost of the rebar and anchors which is not insignificant.
ab21,
The important thing to note here is that it is the tangent poles that use direct embed as they see much less overturning moment as the line tension is balanced on both sides. The only moment is caused by wind on the poles and conductors (not insignificant but much less than poles that resist line tension). As HotRod noted, the direct embed simply isn't as reliable or as easy to adjust plumb (or even raked). This is why for the dead end and high angle poles that resist conductor tension (can range from 10 to 60 kips per conductor) you will see the more robust (more reliable) concrete drilled piers getting installed.
If a direct embed tangent pole foundation fails this may result in a leaning pole that can be repaired without an actual outage happening. If a dead end foundation fails a few miles of line may get pulled down as the tangent poles end up taking the line tension load...much more catastrophic.
Yes, these can also be installed on spread footings and the design is the same as any spread footing with moment. Electric generating windmills are often installed on spread foundations, yes its a lot of rebar and concrete. Here is a good video showing the construction of one.
Drilled pier foundations also give you the ability to start construction before the poles are received. Depending on the market (this is the US), lead times for tapered tubular poles are at best 10 weeks and I've seen them up to 35-40 weeks. You can typically get anchors in 6 weeks or less so you can get all of the foundation work done while waiting for poles to be manufactured and delivered.