I'd submit that UG-45 was changed not in intent but in wording (I have a bit of familiarity with this particular activity by the committee). The chart is simply the Standard wall / Sch 40 thicknesses times 0.875 to account for the typical 12.5% mill tolerance. Add CA to this value, and you have exactly the same results as you had in the prior version of UG-45. To me the way the formula for tb is written is far more clear than the wording used previously, and this is the crucial change.
Yes, the intent of these minimum thicknesses is to create a bit of robustness. I would argue that this determination should be left to the engineer, but it's not such a big deal for new construction. And keep in mind, the Section VIII folks are strictly interested in new construction. In a post-construction environment, in many cases trying to adhere to strict compliance with an arguably arbitrary requirement such as UG-45 minimum thicknesses is not aligned with what I consider to be good engineering. In most cases the loads from attached piping are easily determined and their impact on the nozzle can be checked. For example, if Sch. 10 piping is flanged up to the nozzle, why does it suddenly need to be Sch. 40 on the vessel side of the flange? Where's the continuity of logic there? In such circumstances, I usually recommend a quick FFS and weld buildup at the next scheduled shutdown as it is easier to perform the weld buildup than it is to justify continued operation with nozzle thicknesses less than in the table.
But keep in mind, for relatively low pressures with thin wall shells, tb may be limited by tb1 or tb2, not tb3 (Table UG-45). Thus, it is entirely possible - and in my experience common - for people to think that they are out of compliance since a nozzle wall is thinner than shown in Table UG-45, although it is actually perfectly compliant with tUG-45.