The idea behind the requirement is to make sure each parallel set has same overall impedance in each sub unit. If not same the lower impedance unit will carry the most current, the goal is to keep them equal so they will carry equal current.
As mentioned it doesn't matter if phase A is copper, phase b is aluminum and phase C is copper but a different size, but all parallel conductors of A need to be same size, type, and length to ensure the current on A equally divides - same for B, C and the neutral.
Also you can not run a parallel set with ABCN in PVC and the second parallel component in steel conduit, they won't have the same characteristics and will have different impedance.