My point was as of 2005, you are required to install a CCE (Ufer) if any rebar exists at all.
This is a change in wording in 2005 from "if available" to "that are present". So if rebar is present you MUST use it as an electrode. Same as a metallic water line.
In this case, with a non-metallic water line, no other electrodes are required since none "exist".
If your AHJs are not enforcing a mandatory Ufer then it is either a local amendment, or they simply don't care to enforce it.
Here is the code section (which I know you have) and the Handbook commentary in blue.
250.50 Grounding Electrode System
All grounding electrodes as described in 250.52(A)(1) through (A)(6) that are present at each building or structure served shall be bonded together to form the grounding electrode system. Where none of these grounding electrodes exist, one or more of the grounding electrodes specified in 250.52(A)(4) through (A)(7) shall be installed and used.
Commentary:
Section 250.50 introduces the important concept of a ``grounding electrode system,'' in which all electrodes are bonded together, as illustrated in Exhibit 250.21. Rather than total reliance on a single grounding electrode to perform its function over the life of the electrical installation, the NEC encourages the formation of a system of electrodes ``that are present at each building or structure served.'' There is no doubt that building a system of electrodes adds a level of reliability and helps ensure system performance over a long period of time.
This section was revised for the 2005 Code to clearly require the inclusion of a concrete-encased electrode, described in 250.52(A)(3), in the grounding electrode system for buildings or structures having a concrete footing or foundation with not less than 20 ft of surface area in direct contact with the earth. This requirement applies to all buildings and structures with a foundation and/or footing having 20 ft or more of 1/ 2 in. or greater electrically conductive reinforcing steel or 20 ft or more of bare copper not smaller than 4 AWG. However, an exception does exempt existing buildings and structures where access to the concrete-encased electrode would involve some type of demolition or similar activity that would disturb the existing construction. Because the installation of the footings and foundation is one of the first elements of a construction project and in most cases has long been completed by the time the electric service is installed, this revised text necessitates an awareness and coordinated effort on the part of designers and the construction trades in making sure that the concrete-encased electrode is incorporated into the grounding electrode system.