The 140% thing comes from 2 phase 3 wire. You have 2 hots and a grounded conductor, with the H-N voltage of 'phase B' 90 degrees away from 'phase A'. In this configuration if you have 10A on each hot leg, you get 14A on the neutral. In 2 phase 3 wire you most certainly count the grounded (not neutral) conductor as a CCC.
But you (OP) were talking 2 phase 5 wire, with 4 hots and a grounded conductor that _is_ a neutral. You still need the oversized neutral because you _might_ only have two phases supplying load, but in the case of all 4 hots supplying equal load the neutral current drops to zero. The total number of CCCs for derating is 1 less than the total number of wires.
Let's assume a circuit rating of 100A, and consider all of the 'fully loaded' combinations (meaning some hots have full current, others have 0):
Circuit A carries 100A -> N carries 100A, 2 conductors worth of heating
Circuits A and B each carry 100A -> N carries 140A, between 3 and 4 conductors worth of heating (because of the oversized N)
Circuits A, B, and C each carry 100A -> N carries 100A, less than 4 conductors worth of heating (again because of the oversized N)
Circuits A, B, C, and D each carry 100A -> N carries 0A, 4 conductors worth of heating.