One reason to consider NOT reducing the neutral is harmonics caused by non-linear loads. Odd order harmonics are additive in single phase circuits and flow in the neutrals, causing more heating per unit of fundamental current flow. When the majority of residential loads were linear (incandescent lighting, resistance heating, single speed motors) there wasn't enough THD in residential to worry about. But now almost EVERYTHING has a non-linear Switch Mode Power Supply; PCs, TVs, sound systems, video systems, security systems, chargers, UPSs, even some of the traditional linear loads like washers and dryers (which now have VFDs inside). Plus we have done away with incandescent for lighting, so even that is now ALL non-linear. The old rule of thumb was if 30% or more of your total load was non-linear, you needed to be concerned about harmonic loading. In a lot of cases, residential installations are now exceeding that. Using the same size neutral is a safer bet against causing over heating even though it's not required.