Harmonics would definitely be present on the system and the circuit... but not on the neutral. IMO, there'd be no reason to count the neutral as a current-carrying conductor.Just sticking in my 0.02; but wouldn't the harmonics from a 3ph or L-L drive (without a neutral) still generate harmonics on the 3ph-4W system?
It would seem that harmonics could be present on the 3ph-4W neutral system (service); albeit possibly reduced due to taking into account the canceling effect from other loads/circuits on the same board; but still enough that the neutral would need to be considered current carrying.