The local utilities here use a flimsy conduit that is not even schedule 40 reminds me of common irrigation pipe but its gray. You see it spooled up on the directional boring rigs. They often switch to sch 80 when going back up a pole. Not that they are subject to the NEC or anyhting but their engineers dont want to be replacing crushed conduit either.
I believe that is either Type A or Type EB PVC conduit. The do have a much thinner wall thickness than Schedule 40.
While not mentioned in Article 352, there is a conduit size and area in Chapter 9 for Type A PVC.
I believe that is what is being talked about in Note 2 to Table 300.5 as the UL Guide information says Type A can only be used where encased in concrete.