I suppose its whatever the manufacturers instructions say, if they say TNC-S need an earth road supply only then you would have to do that, do they even stipulate what the earthing arrangements are?
Although maybe not correct I look at things from a pragmatic viewpoint nowadays and all I see every day is horrendous electrical work everywhere I look yet no-one is ever killed or injured or even any property damage for that matter, all customers ever say is well its been working fine for 20 years now.
Lets say you export the earth, for someone to get killed they would have to firstly be working on a metal bit of the hot tub, naked and wet, sat in some wet soil and not some plastic grass, and for the neutral of a local underground cable to be lost without anyone noticing all the lights dimming and the TV switching off first. Chances of all that happening for a perfect storm - zip.