If you draw it to scale, 60% fill is going to look about as full as you can get it, so even if the NEC were not going to be enforced, it will be impractical to build it any tighter than the 60% limit for 24" and less. Draw your wires as if you packed them wall-to-wall, and encircle them. The virtual circle will be about 90% of the diameter of the conduit inner diameter. Two wires is a special case, where you can't fit greater than 50% fill by area, so if you do encounter that situation, limit yourself to about 40%.
Do the same thing with the typical fill percentages of 40% (3+ wires), 31% (2-wires), and 53% (1-wire), and you will see that the virtual circle is about 75% of the conduit inner diameter. This allows some wiggle-room to make it practical to pull it any significant distance.