meteng, I respectfully disagree with your response. But I have to admit it did make me think for a bit. Then I realized just what a can of worms are opened by this simple question.
First, let's clarify if we're discussing lifting lugs or support lugs:
Support lugs (as opposed to a support skirt, legs, saddles, etc) support the vessel during operation. Thus the local stresses in the shell resulting from the support reactions must be combined with stresses resulting from pressure. These loads from the support lugs are clearly included in UG-22 as loadings to be considered when designing the vessel.
Lifting lugs, however, are intended for temporary use during construction, erection, and placement of the vessel prior to operation. Such lugs are not intended as primary structural supports during operation of the vessel (if they were they would be support lugs). And hopefully no one will try to lift and move a pressurized vessel using temporary "lifting lugs".
Lifting lugs are a temporary attachment that may be removed from the shell before operation. In this sense they are no different than any temporary clip added to facilitate handling during shop fabrication. If left on the vessel during operation then they must meet the Code material requirements for nonpressure parts, UG-4(b).
But this doesn't mean that these lugs need not be "engineered". Nope. When lifting and turning a multi-million dollar tower there had better have been some sophisticated analysis done on every component of the lifting apparatus to ensure life safety and protection of the equipment.
The design of lifting lugs is so general and there are many failure modes to be considered (stresses in shell, shear in the lifting pin, bending in the pin, shear pull-out in the lug, bending of the lug, tension and buckling of the lug, etc) that this is best left for another discussion. (I hope there is some, because I'd like to learn more)