There are ways of using 100% of the current cycle with diodes and capacitors, so there is no need to "de-rate to 50%". The VA rating is given for RMS values and yes it is for resistive loads. By the way, the power rating of the transformer depends on the maximum Vrms and Irms that the windings can handle at any given time. How much of the sine wave is utilized in the load is irrelevant.
Robert
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