Neutral is the point that is equal potential to other points whether grounded or not.
If a system is to be grounded and has a neutral NEC requires the neutral to be the point that is grounded.
Until 2008(?) NEC the above was basically it, then NEC decided midpoint of one phase of a delta system that is intended to act like a neutral but isn't really a true neutral to the entire system is still to be called a neutral. (this is basically describing high leg delta systems here)
A two wire system or a three phase three wire system has no neutral, but you can ground any one conductor of either system and it becomes the grounded conductor.
What many seem to misunderstand is you could ground any point of any system, you just can't ground more then one point on the system or else fault current would flow. NEC covered applications just happen to require the neutral to be the grounded point if there is one. Even a DC source can ground either conductor you just can't ground both points.