The availability of processing headroom for >0 dBFS peaks definitely doesn't follow the DAC pecking order, that's for sure. Not sure whether there's any kind of exhaustive list, but one example I do remember:
Xonar D1 w/ CS4398 - DAC does have headroom
vs.
Xonar D2 w/ PCM1796 - DAC does not
IMHO a fair comparison of dynamic range should be taking this into account, even if it's just 2-3 dB.
BTW - the distortion of some of these older CD players even at exactly 0 dBFS is pretty meh. I mean, barely under -60 dB THD for a 997 Hz tone? Not exactly awe-inspiring, especially when the 1980s discman scores -82 dB (a perfectly decent value given the age of this portable device).