Crikey, it's a long time since I saw so much gibberish condensed into one thread. Reminds me of a nursery rhyme;
Up and down the single phase
In and out of the neutral
That's the way the current goes
Pop! goes the cable.
The neutral current will never exceed the highest line current provided the loads have either unity power factor (as in this case, with resistive heating in the showers), or a non-unity power factor caused by phase displacement only, similar on all phases. In practice, with a mixed load it is very unlikely that the neutral current will ever reach the circuit rated current.
The neutral current can easily exceed the actual line current with phase-angle controlled loads such as dimmed tungsten lighting. The waveform distortion introduces a third-harmonic component which adds in the neutral rather than cancelling. Also any assymmetry, such as half-wave rectification, can produce additive harmonics. If the harmonic distortion is severe, and can take place when the line currents are at maximum, then the neutral conductor may need to be larger than the lines.