I think IEEE considered a network of closely spaced ground rods (as in an outdoor substation) where independent, non-overlapping resistance areas of individual ground rods do not exist in contrast to the case being considered here.
Well, if you now measure the resistance of GEC ground rod, it is close to 0.0996 ohms. Similarly, if you measure the POCO's neutral ground resistance at the transformer end, it is also close to 0.0996 ohms. So there may be two ground resistances with non-overlapping resistance areas and of almost equal resistance values. These two resistances are interconnected by the neutral wire during a ground fault. Correct?
When a number of points are interconnected by a network of different metallic and earth paths, you have to be very careful about what you call the various components of resistance. In the case that don proposed there is a metallic path between customer bond point and the POCO neutral at the point where it joins the transformer secondary and the (possibly present) POCO ground local ground electrode wire.
If that resistance is .1 ohms, it would be very confusing and totally misleading to say that the ground resistance at each end is .1 ohms.
The portion of the total resistance between the two points that corresponds to the GEC to customer electrode, through earth to POCO electrode and POCO GEC is likely to be much higher than that. At the customer end, we might have a GEC directly to earth (with all other metallic connections temporarily removed) of 25 ohms. (Just a randomly chosen value out of the likely range from 100 ohms to 10 ohms for a ground rod.)
At the POCO end the resistance between the transformer secondary neutral point and remote earth may be as little as 1 ohm because of the metallic connection to other POCO electrodes and other customer electrodes. But if you isolate the local GEC at the pole, you might have 10 ohms to remote earth.
If you are careless, you will call all of the "ground" resistances .1 ohm, but that would be wrong! It would, however correspond to a reading you might get on an ohmmeter when trying to use an incorrect method to measure the ground resistance.
In any case, in the example above, the fault clearing resistance from the customer's neutral/GEC to the utility transformer secondary would be ~.1 ohm. And the current would be high enough to trip secondary side OCPD pretty rapidly. What would happen if the fault was in one of the service conductors would depend on the primary OCPD on the POCO side, but I would not count on it being quick.
And both fault clearing time and the potential to earth on the customer EGC network will not be particularly affected by the presence or absence of the 25 ohm plus 10 ohm path (or the 25 ohm plus 1 ohm path if counting the effects of the MGN) through the earth back to the POCO transformer.