Instead of pulling individual conductor from the PDU to the rack. I was thinking to group them withEMT and terminate into pullbox then from there to use flex whip to receptacleYou could maybe put two circuits in each flex conduit run (this would be 8 current carrying conductors and you'd probably be able to still use them a 30A each because of the low ambient temperature of most server rooms under the floor). But why combine them? Racks tend to move around. Now if a rack typically needed two L21-30's then I'd consider running two circuits in each conduit and putting two L21-30's at the end of the conduit.
Assuming you have flex whips under the floor, or EMT with short flex whips. Is that what you have or something else? Any by grouping, did you mean grouping flex conduits together, or running multiple circuits in a raceway?
(3) 3/4”C EMT each with 2 circuit or even upsize the conduit size to 1”, just in case they add few more equipment later onYou could do that, but you will have to upsize the conductors (probably to #6) due to bundled derating. You would then transition back to #10 in the whips so you need a splice box.
Usually, i think it is better to use more smaller conduits than fewer larger ones with larger conductors. No splices. No conductor confusion. Easier to relocate the whip.
That is true, I will keep only 2 circuits. thank you very much on the adviceWith 3 phase computer loads, you're about done once you've done 2 circuits. That's 8 current carrying conductors. Putting in more than 1 more current carrying conductor drives you to a derate that requires conductor size increase. So no point having larger conduits than needed unless they are considering going to a 50A or 60A plug. This isn't common but possible. The L21-30 was my favorite server room receptacle as it was easy to turn into six 5-15's with a PDU, a 6-30, or three L5-30's with plug adapters. We worked with other companies a lot so things would show up that we had to power up and it would take our Facilities group months to change an outlet from one flavor to another.