Generally I agree on that situation, but if you get involved with ATS's downstream, the 480-480/277V transformer makes it a lot easier to digest for most.
The X0 connection to the Switchboard is a legacy thing I guess, all our transformer / distributions are wired this way.
The policy here has been not to use this Neutral Bus in the SB, which in most cases makes sense. We don't have a lot of Neutral required loads, mainly lighting and 208/120V Loadcenters. We set transformers for these, usually 90kva or less, so the expense of pulling a Neutral from the SB wouldn't make sense.
We have new systems going in that will require Neutral for 277Vac heat circuits. These will all be fed from (1) SB, so we thought instead of setting a transformer (approximately 225kva) for each, why not use the Neutral from the SB.
Valid question, I think at the end of the day; a cost analysis will tell the tale. Is the additional Neutral cable and associated expense less than a transformer and associated wiring. There are also a few questions within the SB, since the main and feeder CBs will be monitoring the Neutral Bus via a CT. The feeder CBs don't worry me, with the right coordination, just want to be sure not to trip the main.