I did the normal, googled the installation manual, I got this
which does not show 3 neutrals, what we need to remember a boiler can be simply plugged in, and although we have polarised plugs, many countries don't, and although we are not permitted to fuse neutral other countries do, so likely designed so safe in any EU country as well as UK.
Some of the things asked for in the installation instructions are it seems daft, I noted one Bosch boiler asked for type A RCD protection, but one boilers instructions asked for type B, really?
Also seen it say should be connected to the same supply, I am sure they mean circuit, as very few homes have more than one supply, but look at Nest Gen 3 thermostats and common for the controller to have a different supply to the heat link, OK the USB volt dropper is independent to the controller, not built in, but as long as volt free contacts there seems to be no good reason why you should not have two circuits.
However for it to be one circuit in the main the supply must come from the boiler, as the boilers often have a fuse, so forming another circuit.
There comes a point where we need to use common sense, but also we can't use common sense if we don't know what is inside the appliance. However if Bosch will not tell you, likely no one else knows either, and I may decide I can combine neutrals, but I would never tell some one else to do the same, as all too easy to have missed some thing.
To my mind having a common base plate for three versions of thermostat/programmer with one being volt free and the other two being internally connected to line is asking for problems. And having scheme membership and being gas safe one questions which was their selected profession?
This idea of allied trades is the reason why my working life ended, I was told to do a job I was not trained to do, without assess to the paperwork, and to do any risk assessment you first need to have a method agreed (statement) and some one removed my electricians lock (personal lock was on another isolator) and turned on the plant I was working on. It seems I should have insisted whole plant was stopped, not just the recycling bit I was working on. Result never worked again.
So either you are an electricians in which case should not need to ask question, or your not, in which case you should not be working on it.