Something to keep in mind about 'balancing' in MWBC systems: (in the below I am considering 3 phase systems, and ignoring harmonics and power factor)
The 'balancing effect' is always present, even if the loads are not perfectly balanced. This causes the net heating of the MWBC to always be less than the fully loaded balanced circuit.
Whenever the loads are not perfectly balanced, some current must flow in the neutral. But for this to be the case, less current must be flowing in one of the hots, so the total heat produced goes down.
Since derating for CCCs depends upon total heat produced, then for this situation the neutral doesn't count as a CCC.
Consider the worst case for heating, three circuits fully loaded. You have no current on the neutral and thus 3 CCC. Now consider the worst case imbalance, 2 circuits fully loaded but nothing on #3. The neutral gets fully loaded, but you still only have 3 fully loaded conductors, this 3 CCC. In any of the intermediate cases you have less total heating.
Harmonics can change this math, because certain harmonics don't balance on the neutral. Power factor of loads can also change this, and mixing L-N and L-L loads can create situations where a 3 phase MWBC has 4 current carrying conductors.
Jon