The 2010 CPC removed the word "at least". It appears to be the removal was done in error.
Now the footnote states "The total number of water closets for females shall be equal to the total number of water closets and urinals required for males. This requirement shall shall apply to Retail or Wholesale Stores."
The intent was to provide female water closet fixtures that were at least in the same amount as water closets and urinals provided for males.
So for an Assembly type occupancy, the intent is NOT to figure out how many water closets and urinals are required for males and then ONLY provide that same number of water closets for females-- ignoring the required number of W.C.'s based on the female occupant load calculated by Table "A".
You still have to provide water closet fixtures for females as required by Table 4-1 based on the female's calculated occupant load.
Your thoughts please...