For 3 phase power we know that P = 3*I*V (where I and V are phase values). Since this is 3 phase power we have a multiplier of 3. If you have 2 phases, I would imagine it would be P = 2*I*V (where I and V are phase values).
208 = line-to-line voltage 120 = phase voltage
So I would imagine your current would equal I = P/2*V
From my understanding it should not matter since the voltage between two phase out of three will be 208V. Since all three phases carry voltage equally. The advantage of this is the ability to have lower conductor currents while maintaining low load voltages.
The current consumption in two phases connected to heater will be more , it will have imbalance on rest of the circuit
Should properly balance the circuit load.
Cable and breaker sizing should be properly done connected to heater. Good Luck