Loads on the dual source bus, three pole ATS, solidly connected neutrals on the dual sorce bus, multiple assumed existing, haphazard, N to G connections, can be cleanly loaded if the loads are all line to line.See 210.6...
So if it is found during an existing conditions survey, that there exists lighting loads on that neutral at 277 V, those loads can be moved downstream of a transformer, and clean up the stray neutral current (going all over the place on the dual source bus). The tap itself on the neutral for loads, I would consider it wrong, but it's something that may be commonly done (causing neutral current on the grounding system).