We use epoxy coated rebar on any concrete exposed to salt-laden water, such as bridge decks, approach slabs and the top slabs of at-grade box culverts, but not for substructures or anything buried. Typically, we would not use epoxy coated for a culvert headwall. However, if the headwall is exposed to de-icing salts or the soil bad enough to be corrosive to concrete, we'd consider using epoxy coated.
It's difficult for me to sort out the cost difference, because we pay for reinforcing in-place, but it doesn't seem to be more than a $0.20 per pound difference.