I think their reasoning is that they are private offices for plant personnel, accessible office space is available elsewhere, and the general public will not be in these second floor offices. I need to be 110% sure when I tell them they need an elevator here if they are not solely using this space for storage.
I don't think that's sufficient. With 6,100 square feet of space, they are not "private" offices. They may not be open to members of the general public, but it's reasonable to assume that various employees from other parts of the building may want or need to visit spaces on that story in the course of their work.
Your opening post says they are "adding" a two story employee support area (6,100k SF each story). Then you wrote, "At the beginning of the project, the second story was not being used, it was for future office space so I added an elevator to the plans. Then they said they'd use the second story for storage, so I was able to tell them that if they limited occupancy to 5 people, they did not need an elevator. Now it's "multifunction/office space" ..."
What -- exactly -- is the status? Is this a new building, still under construction, and the owner is vacillating during the construction period as to how they will use this space? Or is it a building that was previously built and for which a certificate of occupancy was issued declaring the second floor space as storage? (Even if it has been declared as storage, I don't see any way you could get the occupant load down to 5. 6,100 / 500 = 12.2.)
If it is an existing building, then you're looking at change of occupancy for this second floor space. That's chapter 10 of the IEBC (if the jurisdiction has adopted the IEBC. Where is it?). But chapter 10 of the IEBC doesn't mention accessibility. For that you have to go back to chapter 3. Section 306 addresses accessibility in existing buildings. Section 306.5 addresses additions, but it sends us to section 306.7, which is Accessibility in Alterations. And there we find:
306.7 Alterations. A facility that is altered shall comply
with the applicable provisions in Chapter 11 of the International
Building Code, ICC A117.1 and the provisions of
Sections 306.7.1 through 306.7.16, unless technically infeasible.
Where compliance with this section is technically
infeasible, the alteration shall provide access to the maximum
extent technically feasible.
306.7.1 Alterations affecting an area containing a
primary function. Where an alteration affects the accessibility
to, or contains an area of primary function, the
route to the primary function area shall be accessible. The
accessible route to the primary function area shall include
toilet facilities and drinking fountains serving the area of
primary function.
In an office building, office work areas ARE the areas containing the primary function. It doesn't matter that there are other areas where office work is also performed. So the IEBC says that accessibility must be provided in accordance with chapter 11 of the IBC.
You need an elevator. (Subject to application of the 20% rule, which is Exception #1 to IEBC 306.7.1)
If this is still under initial construction and they are just waffling about how to use this space, then IMHO they needed n elevator even if the second floor space was storage.