Mark,
I contacted a representative of CSI to get an accurate response to your question and I will attempt to relay the info. I was given.
I was informed that the 2004 master format like the earlier version is used to capture work groups for writing construction documents. This relates to how the work will be performed and all the parameters involved with the construction activity being described, construction services such as estimating and quantity surveys are assumed to be completed before the on site work begins.
I do agree with one of the points of contention that seemed to be integrated in your question, how do you account for estimating done at the general contractor or sub-contractor level? The best I can come up with is that these services still preceed any work groups that are performed in the field and would be considred as part of overhead.
I would however suggest that further review of section 00 in the 2004 master format may be able to shed some light on a solution to this issue, please let me know what you find.
Del Farley II
Project Manager
EIC Services
1 North Commerce Drive
Cincinnati, OH 45215
Phone: (513) 733-1626
Cell: (513) 490-8261
Fax: (513) 931-2857