(2017NEC) 220.82 Dwelling Unit.
(A) Feeder and Service Load. This section applies to a dwelling
unit having the total connected load served by a single
120/240-volt (single phase) or 208Y/120-volt (3 phase) set of 3-wire service or feeder
conductors (neutral not counted into this see reference to 220.61 ) with an ampacity of 100 or greater. It shall be
permissible to calculate the feeder and service loads in accordance
with this section instead of the method specified in
Part III of this article. The calculated load shall be the result of
adding the loads from 220.82(B) and (C). Feeder and service entrance
conductors whose calculated load is determined by
this optional calculation shall be permitted to have the neutral
load determined by 220.61.
To me "feeder" as opposed to "service" would imply the required separation of N/G, and a total number of conductors even on single phase minimally 4 conductors. So if the wording limiting to 3 wire was literal counting the neutral, it could never be used in calculating "feeder" load.
IMO you could use this alternate method for 3 phase as long as all other required limitations are met.