In a single phase system, on the main panel, yes.
On 3 phase...it depends.
Either way the neutral conductor won't matter in that plug, not in a little itimg sense like gotwood is suggesting. Derating the neutral is the norm.
Those are common plugs in small "backroom " data centers or data closet.
It would be for redundancy. You'd have two circuit pulled in. (Or 4 or 6 in some configs) each "block" of outlets on its own breaker. Typocally plugged in to redundant ups powered circuits. And many server racks have dual feeds . Meaning two breakers and 2 separate upss have to fail before you go black
