I have never seen that. What inverters do that?
Fronius IG Plus series inverters. They have a mix-mode, where the inverter brings on individual phases at a time. Consider the 12kW inverter, that has three 4 kW inverting units connected in a WYE manner at 277V phase to neutral. When the DC power is 3 kW, it is more efficient for only one 4kW unit to process that power, instead of dividing it up to 1 kW on each 4kW unit.
The inverters and their components operate most efficiently with high DC power inputs, than with low DC power inputs. Generally, they operate best in the upper half of their power rating.
This is the kind of inverter where you would need a full sized neutral, and a full sized aggregate neutral to the AC combiner (if there is one). But it still doesn't necessarily need to count as a CCC for derating purposes. Few (if any) inverters would have serious current on the neutral, when all three phases are at full current.
I assume that if the manufacturer will put it in the manual or in an email that the neutral is just for instrumentation then I go by 705.95(B), otherwise I assume it needs a full sized neutral and that the neutral is current carrying for conditions of use adjustment.
Ideally, it would be in the manual. But I seldom see a section explaining how the nuances of neutral sizing affect that particular inverter. I've seen some inverter manufacturers tell you to eliminate the neutral whereever possible, unless the utility or AHJ requires it. Some such manufacturers require you to sign a waiver that indicates you know you are connecting a neutral, against the manufacturer's recommendations for better performance.
One common response I've received by email on this subject, is that the neutral is used for both 705.95(B) "Instrumentation purposes", and is also used for supplying internal power supplies, which would at most draw single digit amperes. They say that as long as it is rated to carry the single digit amperes for the internal power supplies, that there should be no issue with an EGC sized neutral.
Even instrumentation purposes will carry some small amount of current. As there is no such thing as an idealized infinite impedance voltmeter. In one of my lab classes in college, we did a test measuring voltage across 1kOhm resistors in a voltage divider circuit. As expected, the voltage is half the supply voltage. Now swap the 1kOhm resistors for 1MegOhm resistors. It surprised me when I saw the result. The voltmeters measured about 40% of the supply voltage. What happened? Well, the voltmeter in parallel with the resistor 2 draws more current than resistor 2 sees on its own. Therefore, more than half of the voltage drops across resistor 1.