The way to approach this is to ignore the question of 'is the neutral current carrying' (it almost _always_ carries some current), and instead ask the question: how many net 'conductors worth of heating' are in the conduit.
With a corner grounded three phase system, the grounded conductor most certainly counts as a current carrying conductor. If the load is balanced, then the grounded conductor carries as much current as the other phase conductors. All three conductors are producing heat.
With a center tapped delta system, the loads on the 'center transformer' are _single_ phase loads. If you have three conductors (the hots and the neutral from the center transformer) in a conduit, then the worst case is that two of those conductors are fully loaded, and one is not loaded at all. In any other im-balanced situation where all three conductors are carrying some current, the total heat produced is less than with two conductors fully loaded and nothing on the neutral. There are at most 2 net conductors worth of heating.
But if you bring the third leg in, then you can have situations in which all conductors are carrying full current, and you need to determine if the circuit configuration is such that the neutral is actually only carrying imbalance current.
Say you feed three hots and the neutral to a heating system that has one full current line voltage heater connected between two of the phase legs, and one full current half voltage heater connected between the third phase leg and neutral. Not a very realistic example, but consider it an extreme example of possible situation. In this case, all 4 conductors will carry full current, and the current flow on the neutral is _not_ the imbalance current between the other supply legs; in this extreme case all the supply legs are carrying the same current, yet there is full current on the neutral.
-Jon