Agreed, that this is a good discussion. If "pipe" or "vessel" was an easy question, it wouldn't come up as often. Clearly there is much gray area out there. That's why I am careful to point out my perspective - that of an owner-user. Since our perspectives on a given topic can greatly influence our commentary. As an example, a project engineer with say an Instrumentation background may look at the cost of procurement argument and determine that a 5% increase for a Code vessel is easily justified. However, that engineer has not paid the ongoing life-cycle costs of adding a vessel to the Inspection group to track and inspect on a frequency which is silly for that given service - simply because we chose to designate it as a vessel rather than a pipe. Never mind the difference in cost of field repairs.
My perspective is clearly biased towards the life-cycle cost - without compromising reliability and safety - of running a plant. Others will have different perspectives based on their own experinces, whether it be only dealing with greenfield projects, running fab shop work (even if they see the occasional repair job), or otherwise.
I recently was involved in the short term repair of a vessel which will be replaced within a few months. Simply put, the "proper" long term repair would have had an effective cost well above the replacement cost of this vessel. And this wasn't some little filter, it was somethig I'd classify as a medium sized vessel, replacement cost is six figures for the shop PO alone.
So, to each his own. Again, a good discussion, glad E-T is here to facilitate it.