If we oversize neutral comes to ATS, what do we need to specify/change on ATS?
The ATS neutral needs to be specified to (at least) the same current overrating that you've used to calculate your wire oversize. I dont know if you can order a mechanical ATS that way, but certainly you can order Cyberex four pole static switches with 200% neutral switching capability. If you cant get a overrated neutral ATS then you
should upsize the ATS to match the neutral ($$$ - ouch!)
This annoyance is one of the reasons why my standard advice for ATSes is to use solid neutral with three pole switching wherever possible; only switch neutrals if you absolutely have to. An ATS dropping a phase is an annoyance, but dropping a neutral is very expensive...