This is a good site to navigate.
Alcan Cable
All examples and spec's for SE are listed or identified for above ground use and I could not find any listing for use in conduit "underground".
Why is that relevant? Note exception [4]. Now I know the OP is
about a detached garage but the SE cable question is driving it for now. Exception [4] cites" identified for underground use in a raceway or for direct burial."
III. Underground Service-Lateral Conductors
230.30 Insulation
Service-lateral conductors shall be insulated for the applied voltage.
Exception: A grounded conductor shall be permitted to be uninsulated as follows:
(1) Bare copper used in a raceway.
(2) Bare copper for direct burial where bare copper is judged to be suitable for the soil conditions.
(3) Bare copper for direct burial without regard to soil conditions where part of a cable assembly identified for underground use.
(4) Aluminum or copper-clad aluminum without individual insulation or covering where part of a cable assembly identified for underground use in a raceway or for direct burial.
Some earlier questioned "aluminum" in raceway corroding.
Maybe dissimilar metals if run in RMC or IMC. Why would we do that with SE anyway?
The more I look at this question, the less sense it makes to me. The advantage of SE cable is lost IMO once you install it in other than "short" sections of raceway or a SELB etc.
Moderators note. I made the link forum friendly.
Bob