I am saying that; for example, in a shed; because of the high impedance of an electrode, you may calculate the csa of the earthing conductor. It may be quite small and could be connected to the supply earth with no detrimental effect.
Electrically that's true. However, in terms of the regs, as written, since that earth electrode would count as an extraneous-c-p as far as the installation was concerned, the 'earthing conductor' connected to it would have to have at least the minimum CSA required for a main bonding conductor, at least until it left the shed. Somewhat ironically, it could then reduce in CSA outside the shed!
However, if there is also a low impedance extraneous-c-p present then this must be bonded (via local MET) to the electrode. Depending on the impedance of this e-c-p the bonding conductor may have to be large.
As previously said, the regs as written specify (certainly for TN-C-S) a minimum CSA for
any main bonding conductor, regardless of the impedance to earth of the extraneous-c-p being bonded.
If you then connect the electrode - and e-c-p - to a TN-C-S supply earth, the bonding conductor will have to be 10mm² all the way back to the supply as, if it is not, then fault currents in the conductor may be too high and damage be caused.
If, as you have suggested, there is a "low impedance extraneous-c-p present", then (if you are exporting the supply earth) you are surely stuck with the 10mm² minimum all the way back to the MET, whether or there is a also a local earth electrode (at the shed) in the equation.
I'm starting to wonder if you're not simply saying that if there is a "low impedance extraneous-c-p" entering the outbuilding, then it may well be more convenient to
not export the supply earth to the outbuilding - but, instead, to rely entirely on a local TT electrode. If so, we 'all' know that, but it's not what we're discussing here!
Kind Regards, John