What everyone is saying makes sense. I don't see how the concrete could "crush" when it is so confined. That's probably why Appendix D doesn't mention "bearing", but instead gives you all the breakout and blowout failure modes.
The equation in 10.14.1 is interesting. I can imagine how this equation applies to a beam sitting on a concrete column, for example. The failure mode would be some kind of "blowout" where a large chunk of the top of the column spalls off on an inclined plane. If the area of the support is greater than the area of bearing, it lets you multiply the capacity by as much as a factor of 2. I wonder why they limited it to a factor of 2.
I also just noticed that the commentary says "this section deals with bearing strength of concrete supports". Since it is for supports, it makes sense that this equation would not apply for something like a steel column baseplate on a concrete footing. The concrete failure mode in this scenario would always be one or two-way (punching) shear, or flexure, not "crushing". I don't even think crushing is possible, if the concrete is confined. So the bearing equation doesn't apply to a plate washer embedded in a footing, either.
This is one of those situations where I realize maybe I've been overconservative for the last 10 or so years. It makes me wonder, why use plate washers at all? Like Toad said, the standard washer isn't much bigger than the nut. Why not use the nut (and standard washer, but the nut primarily) to "grab" the concrete when the anchor is in tension and start the failure cone that way? The pressure on the nut would be very high, but nuts are thick, and either way, plate washer or not, the nut has to transfer the force through the threads onto the anchor.