If someone can afford an 8 GPU server, they should be able to afford some #6 wire, a 50A 2P breaker, and a 50A receptacle. It has the same exact power requirements as an L2 EV charger.
You would need a neutral if it was a 208/120V three-phase service.
Neutrals and grounds are sized per the NEC, neutrals are the same size as the line conductors and equipment grounds are sized off of a table.
#6 conductors and #10 ground is what the NEC calls for.
I live the NYC 208V life doing mostly resi, though.
Quick search of the spec for that is 6 power supplies, 2 of which are redundant. Looks to use a neutral to me. Says it uses C19/C20 connectors
edit: wait most ranges use 14-50R outlets and need a neutral ran. I am calling your statement into question. Surely harmonics and 120V internal draws cause non-zero neutral current. And I'm sure GPUs have harmonics being semiconductor flavored.
My bad, NEMA 14-50R is a 4-wire receptacle with a neutral.
I learned something new today, 200% neutrals are not required by the NEC but can help with non-linear loads, and certain transformers that mitigate harmonics need 200% neutrals.
In reality, if you have a dryer outlet, you have a good fraction of 10 kW available.