For the handful of IG systems I was involved with the goal was to to eliminate hi noise voltage/current from the branch circuit equipment ground, such as ballasts and occupancy sensors. Not to create a second path to earth.
We use a 60/120V transformer so that the 120V IG receptacles were fed from 2 pole breakers. Each leg was hot with 60V to ground potential. These are used for recording studios, film and broadcast editing rooms, and AM radio transmitters that still use balanced and un-balanced audio cabling. I believe most of the benefits were due to the 60V to ground. Its covered in article 640.