That psuedo-increase in "t" is only for the determination of the inertia and area used in the stiffness matrix.
The reason the Allowable and the Code stress are both zero on rigid elements is that we don't know the cross section. For 8" Std pipe, what is the thickness of a gate valve? Is this thickness the same from manufacturer to manufacturer? Does the thickness vary from one end of the valve to the other?
Regardless of what these answers are, the rigid body is so much stronger than the pipe, you can't overstress this element without failing the pipe first. So the stresses (either Code or Allowable) are not significant in a flexibility analysis.
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Regards,
Richard Ay - Consultant