An interesting thread, to be sure. I'll throw in my perspective: WN's beat SO's except for ease of field fitup and sometimes the thought that SO's can be "hydrotested" without putting water in the pipe.
I've worked with some folks who prefer SO's for field welds since the cavity in between welds can be drilled and tapped and pressurized to "hydrotest" the welds. The state of stress may be completely different, but yes, the "hydro" may detect a gross flaw in the welding. On the other hand, since the pressure is on "the other side" the pressure may put a crack into compression and not show the flaw. A SO is definitely easier to fit up to existing piping, no argument there. Perhaps "most" vessel fabricators will use SO flanges as their standard approach when they are not prohibited since they are cheaper and the fabricator will not have to deal with the problems later anyway. I don't recall ever accepting a vessel with SO flanges, much less specifying one. Much of the time in California, by the way.
Last time I checked, we don't use SW couplings often in refineries and upstream piping. Most of the time when I have seen pipes welded to pipes it is with a full pen butt weld. Same with vessel shell courses and head to shell joints. Makes one think there may be a reason. Makes one think maybe a butt welded pipe to flange joint might be more reliable. From a fatigue perspective, a butt weld vs two fillet welds is no contest. The fillet welds have a fatigue factor of as much as four applied to them when assessing them for fatigue life. Also consider thermal shock issues. Butt welds will simply handle the shock better than one fillet weld "fighting" the other in a SO.
So, in general, and in particular for high pressure steam, there is no way I'd support SO flanges when WN are a reasonable option. How many responders here have actually walked past a high pressure steam leak? Low pressure is one thing, pressures requiring ASME B16.5 CL-1500 are a totally different, and much scarier leak. Much harder to put a temporary patch on also. When the consequence of failure go from "annoyance" to "likely injury or fatality", the "cheaper and easier to fit up" arguments tend to wither.
Some will agree with me; some will disagree. That's ok. An open dialogue / vigorous discussion can be very enlightening.
jt