The definition for PolygonCorners given in the document at the index https://developer.apple.com/documentation/roomplan/capturedroom/surface/polygoncorners.
Is woefully lacking. To validly link the sides of a polygon from the definition of a corner there needs to be an incoming and outgoing line descriptor that points to the next subsequent corner of the polygon. Just like a line has two endpoints, the edges of a polygon have corners to which any corner may be linked and it is an ordered set forwards and backwards, in the case of a 2D polygon. In the case of a 3D polygon, such a corner would likely have at the very least third directional connection giving depth of that point. In a 3D geometry you may have one point that has multiple points going in another direction much like the facet cuts of a Brilliant Cut Diamond. This sibling relationship of the corner points would complicate the definition but not impossibly so.
The definition for PolygonCorners leaves much to be desired in terms of complexity.
I suppose in a 3D environment, it would not be a Polygon but a Polyhedron. And Corners would really be "Vertices" in a 2D environment
Please withdraw this comment. I missed some salient information in another area of documentation because of the linkages to the descriptions. It is covered in the ARGeometryElement document somewhat