The problem with aluminium nipples isn't so much the strength or lack thereof of them, but rather the fact that carbon and aluminium are highly electrolytically reactive, resulting in severe corrosion problems - your nipples will literally fall apart!
I used to work with a wheelbuilding firm in Melbourne (road & triathlon, with only a passing flirtation with MTB wheels), and we were very particular about smothering the nipples with grease to resist the corrosion as much as possible. I do see a few of these wheels through my workshop with exploded nipples, but they certainly hold up better than some others who clearly aren't so thorough with their preparation.
That said, I will still never use aluminium nipples in my own carbon wheels.
Additionally, aluminium doesn't agree particularly well with stainless steel either, and most spokes these days are stainless. All adds up to aluminium nipples being A Really Bad Choice.