From ON Semiconductor MC74VHC1GT00 - Single 2-Input NAND Gate Product Guide:
The internal circuit is composed of multiple stages, including a buffer output which provides high noise immunity and stable output.
The MC74VHC1G00 input structure provides protection when voltages up to 7 V are applied, regardless of the supply voltage. This allows the MC74VHC1G00 to be used to interface 5 V circuits to 3 V circuits.
Chip Complexity: FETs = 56
Power Down Protection Provided on Inputs
Balanced Propagation Delays
From ON Semiconductor MC74VHC1GT00 - Single 2-Input NAND Gate datasheet.
The input structures provide protection when voltages up to 5.5 V
are applied, regardless of the supply voltage. This allows the device to
be used to interface 5 V circuits to 3 V circuits. The output structures
also provide protection when \$V_{CC}\$ = 0 V and when the output voltage
exceeds \$V_{CC}\$. These input and output structures help prevent device
destruction caused by supply voltage − input/output voltage mismatch,
battery backup, hot insertion, etc.
\$I_{OFF}\$ Supports Partial Power Down Protection
ESD Withstand Voltage > 2000V
We have at least three stages, which are input, logic and output.
The MC74VHC1G08 AND gate, which can be formed from a NAND and a NOT, takes 62 FETs. The MC74VHC1GT00 NAND takes 56. Same family, so approximately 6 FETs to implement an inverter. Which would mean the MC74VHC1G00 would have around 9 gates of functionality and the MC74VHC1G08 10 gates.
The basis of the OP's question is an AND logic can be implemented from 6 gates, but a NOT in a MC74VHC1G08 must be at least 6 FETs.
Say 8+6 to implement the logic, which would leave around 48 FETs to provide all the extra protections.
Guess 5/6 FETs/input to provide ESD protection = 36 FETs.
The rest to provide all the other protections. This is clearly not a simple AND gate.