I certainly wouldn’t classify it as a second floor as it has no rated exits. I’ll attach a floor plan next time I’m at my computer.
Respectfully, that the wrong way to approach it. Step one is to determine whether or not it's a mezzanine (or two mezzanines, or three mezzanines). It sounds a lot to me like it's actually a story.
Once you determine whether it's a story or a collection of mezzanines, THEN you investigate whether it/they have means of egress complying with the code for a story or for a collection of mezzanines.
You seem to be laser focused on just the area of this upper level. There's more to it than that. The IBC 2021 definition of "Mezzanine" is:
[BG] MEZZANINE. An intermediate level or levels between
the floor and ceiling of any story and in accordance with
Section 505.
So, by definition, it has to be an intermediate level within a story. That means we also need to look at the definition of "Story" -- and then we have to look at section 505.
[BG] STORY. That portion of a building included between
the upper surface of a floor and the upper surface of the floor
or roof next above (see “Basement,” “Building height,”
“Grade plane” and “Mezzanine”). A story is measured as the
vertical distance from top to top of two successive tiers of
beams or finished floor surfaces and, for the topmost story,
from the top of the floor finish to the top of the ceiling joists
or, where there is not a ceiling, to the top of the roof rafters.
Now we have to see what section 505 has to say:
505.2 Mezzanines. A mezzanine or mezzanines in compliance with Section 505.2 shall be considered a portion of the story below. Such mezzanines shall not contribute to either the building area or number of stories as regulated by Section 503.1. The area of the mezzanine shall be included in determining the fire area. The clear height above and below the mezzanine floor construction shall be not less than 7 feet (2134 mm).
505.2.1 Area limitation. The aggregate area of a mezzanine or mezzanines within a room shall be not greater than one-third of the floor area of that room or space in which they are located. The enclosed portion of a room shall not be included in a determination of the floor area of the room in which the mezzanine is located. In determining the allowable mezzanine area, the area of the mezzanine shall not be included in the floor area of the room.
Exceptions:
1. The aggregate area of mezzanines in buildings and structures of Type I or II construction for special industrial occupancies in accordance with Section 503.1.1 shall be not greater than two-thirds of the floor area of the room.
2. The aggregate area of mezzanines in buildings and structures of Type I or II construction shall be not greater than one-half of the floor area of the room in buildings and structures equipped throughout with an approved automatic sprinkler system in accordance with Section 903.3.1.1 and an approved emergency voice/alarm communication system in accordance with Section 907.5.2.2.
Bottom line: Irrespective of labels, a mezzanine is an elevated level WITHIN a room or space. The maximum aggregate area of ALL mezzanines within one room or space cannot exceed one-third (not one-half, unless Virginia meddled with this section)
of the room or space (not story) within which the mezzanine(s) is/are located. If you can't define that an elevated level is clearly an elevated space-within-a-space, IMHO it's a story rather than a mezzanine.
I have had this argument with more than two design professionals. My state building inspector has consistently agreed with my view of how it works.