Great topic!
As a Building Official, I do my best to inform and protect both the builders and the occupants of buildings. When it comes to Smoke Detectors and CO Detectors, I push to have them installed whenever it is likely and reasonable that a room will be used for guest sleeping room. Offices and dens are always on the main floor level of the homes being built in our area. The realtors often used advertise the offices as dens as potential as guest rooms if they have a closet.
When a separate building contains a kitchenette and bathroom and office room(s) then we also require them to have smoke and CO detectors. And is not uncommon to see them being used as rental units in my region, especially when located in separate buildings or when they are provided with separate entrances from the main dwelling.
In our Residential Code, neither a "Bed" nor a "Closet" is required for a room to be used as a bedroom, sleeping area or a "sleeping room". Per Section R314, Smoke Detectors are required in "Sleeping rooms" and outside each separate "Sleeping Area"...
To my knowledge, the word "BEDROOM" is not used in the current IRC definitions for "DWELLING" and "DWELLING UNIT", and a closet has never been a requirement for a room to qualify as a bedroom.
A Building Official could also classify the proposed area as an "Efficiency Dwelling Unit", as it meets the description in IBC 1207.4.
Just started using 2018 IRC here and this is what I have to use. No chances by the state or local. We have to go by what the plans call a room, no choice. I recommended smoke and CO2 alarms on my plan review but that's all I can do. Don't have section 1207.4 in the 2018 IBC
[RB] DWELLING UNIT. A single unit providing complete
independent living facilities for one or more persons, including
permanent provisions for living, sleeping, eating, cooking
and sanitation. For the definition applicable in Chapter 11,
see Section N1101.6.
R314.2 Where required. Smoke alarms shall be provided in
accordance with this section.
R314.2.1 New construction. Smoke alarms shall be provided
in dwelling units.
R314.2.2 Alterations, repairs and additions. Where
alterations, repairs or additions requiring a permit occur,
the individual dwelling unit shall be equipped with smoke
alarms located as required for new dwellings.
Exceptions:
1. Work involving the exterior surfaces of dwellings,
such as the replacement of roofing or siding,
the addition or replacement of windows or doors,
or the addition of a porch or deck.
2. Installation, alteration or repairs of plumbing or
mechanical systems.
The township I an reviewing this for requires permits for this work but most townships in PA per state law would not require a permit at all for this or even for a new unattached garage less than 2,000 sq ft.
Our state law also changed the code where only battery smoke and CO2 alarms are required in existing and additions where work is done to houses.