I feel the basics of a single winding transformer are fundamental to discussing the issue of the central tapped neutral point as a reference point. You state that some of my broad statements are not applicable to all cases, but that is the same point I am making about the arbitrary selection of the neutral.
I do not think the mechanism used to create the voltages should tell use how to connect the voltages. The source could be a transformer, UPS, some type of electronic synthesis, etc. It really has no bearing on the voltages that are present. The voltages are there for our use as we see fit. The source does not dictate the connection we make, especially if there is more than one configuration option.
Physically, a center tapped transformer is either a single winding with an actual center tap (as in a utility 3-bushing transformer) or it is two windings connected in series X1-X2 + X3-X4 (as in standard dry type units). As you have pointed out, both the dot convention and the IEEE/ANSI terminal designation standards provide us with a method for defining voltage rise and current directions of the secondary in relation to the primary. In particular, H1 on the primary is identified as having a specific relationship with secondary terminal X1 (and also X3 for a two winding transformer). Using the neutral as the reference point requires ignoring the standard convention for identifying transformer terminals.
I'm not trying to re-identify any transformer terminals. I only care about the pressure waves. I have many options on how I can use these waves, regardless of what the terminals are named. That is why I have tried to get you to quit focusing on the mechanism. It is a black box that has delivered you some voltages.
The voltages define themselves and do not need you to trace them back to the source. What if you did not know they came from a single transformer, how would you treat them? At this point, we only care if the source can supply the voltages, not the specifics of how it gets the job done. If it has trouble delivering under certain conditions, then we might get interested in the source and maybe decide to use a different source.
This whole fixation on the construction of transformer came from the claim that simply by using the neutral, a single transformer winding becomes a two phase unit.
I'm only interested in the voltages I can get from that unit. As far as I am concerned, with a two-terminal primary, the transformer is a single-phase unit. However, the different pressure waves that I can get out of the secondary center-tapped side can be in phase or out of phase. It is a single-phase unit that is capable of supplying two voltages that are 180 degrees out of phase. Not just mathematically, but physically out of phase. Identical to the voltages you could get by using two separate windings. The center-tap gives you access to that common point so you can separate the voltages.
I can take a two-phase transformer configuration and create three-phase voltages. The secondary in that case is not limited to the primary configuration. No big deal. The voltages are what they are, regardless of the source.
I been trying to get agreement that the physics of the transformer does not change with or without a neutral point.
OK: The physics of the transformer do not change. What changes is how I use the output from the transformer.
As for the transformer physics and input options: The supply could be two different phases. I can invert one of the phases of a 180-degree displaced two-phase source, run both sources through the transformer, and invert one of the outputs to get back my two sources I had to start with. These are indeed two separate sources. Take one out and the secondary voltages are completely different. It is the physics in the transformer, not just a game of math. The transformer can supply both type outputs and the primary side of the transformer does not dictate which type output I use.
What actually happens, with a neutral reference, is simply a manipulation of the math normally used in conjunction with the industry standard terminal identification conventions.
There are actually two different pressure waves. It is a physical reality, not just math, even though the math agrees with the reality. We can use these waves separately and in more than one way.
Not all single winding transformers have neutral points.
Not all multi-tap single winding transformers have neutral points.
Not all single winding center taps are used as neutral points.
Not all single windings transformers meet the industry "dot" convention.
My point has been the math should not need to be changed simply because a neutral point becomes available. The transformer secondary should be analyzed in relation to, not independent from, its primary.
That is just not the reality of the situation. The reality is that with a neutral you have more than one option for the way you can use the secondary voltages. The primary does not dicate how we use the secondary. It does not define the voltage references on the secondary.
The simple fact is: Having a neutral gives you more voltage configuration options on the secondary. It does not mean you have to use all the options but you should at least recognize them. These are real physical connections and pressure waves, not just mathematical models.