The neutral does not need to extend beyond the service disconnect enclosure.
Back when there were real computer rooms, we never brought the neutral to the computer panels. They had a "building" panel supplying the lights and the 120v loads but none of them were computer related, everything was 208 or 240 L/L loads. The 120v monitors were plugged into a service outlet in the CPU that ran off an isolation transformer.

There was still a neutral style bar in the panels but it had a green wire feeding it usually with a yellow tracer and was the isolated grounding conductor that went to the machines.
The can and the raceways were bonded to the "bare wire" ground (the one with green only if it was insulated).

This fell out of vogue about the time they stopped water cooling the machines (and coincidentally the CMOS got a lot less noise sensitive)


Greg Fretwell