I have an odd situation. We are building a 48 x 30 garage for a client with 2 16' doors and man door for his car collection. Normally I would run a circuit of say 60 amps to a main breaker panel in the garage for distribution. He is insisting on not having anything but lights and a few receptacles. I plan on installing 12 fluorescent lights, 2 carriage lights and a dozen or so receptacles. Would it be feasible to run this off his abandoned spa location, changing the breaker there to 30 amps and installing a main lug box in the garage with capacity of 4 breakers or less? That way I can run 10 THWN in 2" conduit to the main lug and distribute it via 14 and 12 nm to the lights and receptacles. Run is about 75 feet. Or would I need a main breaker panel to do this? I want to make it possible for a future owner to increase capacity if needed by running the 2" conduit, but satisfy this client for his immediate needs.

So I am getting ready to install some 12V led lighting for under cabinet lighting in my kitchen. My current plan is to run a new circuit from the breaker box over to the kitchen, run the 120AC to a switch in the kitchen and then run the switched AC up to a direct wire transformer on top of the cabinet. My plan is then to run the DC down through the wall and through the back of the cabinet to some screw terminals on the led strip lights. What I'm wondering is are there any codes in violating with this plan. My biggest concern is actually the low voltage in the walls and the screw terminals. I'm pretty familiar with AC code but not so much with the low voltage DC stuff. Thanks!