The whole reason for conduit fill calculations are due to heat dissipation, and there are exemptions for short sections or 'chase nipples' and fittings likely fit this exemption in the eyes of the code.
There's really no heat dissipation issue in a short fitting. Remember, the conductors are copper or aluminum so any heat will distribute and not be localized.
However, I don't think OP's scenario fits technical definition of a nipple, so technically reducing fitting isn't to Code, but realistically its similar and AHJ won't care.
In addition to heat dissipation, the "fill" is also based on the geometry (of 1, 2 or multiple round wires in a round conduit) and ease of pulling wires through. So that cables are not damaged when pulling it in conduit. It also why cable pulls are limited to doing 360 degrees of bends.
That's why 1 wire can occupy 53% of the space in a conduit by Code (1 circle in another circle, that is: 1 wire in one tube)
but 2 wires (2 circles inside one big circle) are the worst & use a lot of conduit "diameter", but not much conduit "area".
With heat dissipation and pulling friction in mind, a short nipple where things are tighter packed doesn't add much pulling resistance compared to the rest of the conduit length. (This is similar to where you may need a #8 Awg conductor for voltage drop on a 20 amp circuit for a 400' run, but a 3' jumper of #12Awg at the end doesn't add much resistance. Or when you need a 1-1/2" water pipe to avoid pressure drop on a 400' run, but that 1/2" fitting at the end doesn't really add much restriction)
The National Electric Code's Chapter 9 tables list the maximum fill area each type of conduit (PVC, rigid metal, EMC, IMC, etc..) and size (3/4", 1", 2", etc..) is allowed for 1 wire (53%), 2 wires (31%), and over 2 wires (40%).
Note 4 of these tables states: "Where conduit or tubing nipples... (less than 24") ...
are installed between...enclosures,...the nipples shall be permitted to be filled to 60%..."