The resistance depends on conductor cross section area, length, temperature, frequency, and the distance between conductors. The factors which will change the conductor resistance -except the temperature and the length-there are skin effect-depending on frequency-and proximity effect-depending on frequency, conductor diameter and distance between conductors.
Each of these factors influencing on resistance are the same in conduit and cable tray system except the distance between conductors. Since usually proximity effect is small, we may neglect this and consider the same resistance as in conduit. The pipe effect -see Neher and McGrath article-it is not interesting in cable tray, so I think pvc conduit could be considered.
However, the reactance is very influenced by distance. If in a conduit the three phase conductors
are arranged in "cradle" the average distance may be less than as in "flat arrangement" but more than in triangle arrangement, I prefer an average.