Harmonics can be a real issue, The cases I have involved in where they harmonics were a real concern, these were Casino's and call centers were there were 100's so electronic loads with switch mode power supplies and the transformers were loaded at 80% or more, the neutral current exceeded the transformer rating.
In general (speaking for my area) typical office building, single phase loads are not a problem, mainly because the typically transformer and branch circuits are lightly loaded. Most transformers are carrying 15%-25% load. The same goes for the branch circuits.
2 PC's on a circuit would not be a major issue and is still common practice for office buildings. Data centers ECT are different.
One issue we do see is voltage drop on copier circuits, but that is electricity 101 and most electricians never give it a thought as they pull a 150" #12 awg for a copier.
Another area were we have had harmonic issues was in very old buildings that installed a large number of VFDs, the utility transformers failed, the loading on these old transformers was very high and they may have failed anyway. The end user installed harmonic filters and the transformers were replaced.
In my experience as stated harmonics can be an issue, harmonics like grounds are a catch phrase for some unexplained issue, like bad hardware or software.