The corrosion allowance is nominated for all the tubeside components, except the tubes. The tubes corrosion allowance is only specified in special cases and is nominated separate from the general tubeside corrosion allowance. You could run a quick calculation for the minimum tube wall thickness, it would be in the range of 0.xx mm, the rest of, say 2 mm would account for corrosion, erosion and other degrading factors. One solid reason is that the tubes can be replaced in the exchanger with relative ease, should the material loss lead to tubes failure (if that is an acceptable option, obviously).
cheers,
gr2vessels