I think I see what you are getting at...Almost all available DXD recordings are Merging Horus/Hapi interfaces, or DAD AX32/MTRX. They are delta sigma chips, AKM I believe. I don't personally think DS disqualifies a converter, even MSB's own ADC is DS. There are no R2R ADCs that go above 20 bit performance currently, and it is a hard stop where they can only make resisters up to 20 bit and add 4 bits of digital padding.
The dynamic range in the past was around 125db-ish for Merging cards, which in performance equivalence is 21 bit. The new cards are pretty close to 24 bit performance, at 136db. These cards do indeed create an actual 24 bit digital signal, but performance on the analog side is not quite there.
Again, I don't equate analog noise floor with digital bit depth.