Yes good spot: If different channels are fed from different RCBOs the neutrals need to be kept independent across channels to avoid constant tripping the RCBOs (that said I'd feel weird mixing one dimmer bank on multiple circuits..).
I've not got one but based on every other mains dimmer I've used I'd imagine the two neutrals per channel are wired together internally, so the "forth" terminal (load N) is just a convenience; the load N could be wired directly back to the supply RCBO.
But To the OP question a dimmer can't work if it *only* has visibility of the L line as unlike a simple rely, it needs to measure the voltage between L and N in order to sense when the zero crossing occurs , as this is when it cuts the waveform to implement leading or trailing edge dimming. So it has to have 3 terminals minimum (supply L, dimmed L, and system N) even if the load current is only passing through the L portion of it.