Article 300.3 (B) neutral wire with switched conductor

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We were asked the following quesiton, we have a contactor cabinet for lighting control. There are contactors which are controlled by the energy management system. Normallyt we only run the hot conductors to the contactor cabinet, the neutral wires remain in the cirucit box which feeds the lighting fixtures.

At this particular project, the electrician ran the neutrals with the switch legs down to the lighting contactor cabinet, there was no provisions to land these wires in the cabinet and the contractor "wire nutted" in the panel. (The neutral wires were run with the switched circuits based on Article 300.3 (B).

Question; is this a accurate interpretation, if so, why wouldnt it be applicable to any switched circuit, namely a wall switch?
 
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