As you talked about, there are Taproot (P2TR) channels, usually known as Easy Taproot Channels.
Since v0.17-beta, LND helps P2TR on the Lightning Community. LND can also be engaged on a undertaking known as Taproot Belongings, which depends on Taproot. This characteristic is already usable and basically permits you to concern and switch property (apart from BTC or sats) utilizing the Lightning Community.
To one of the best of my data, CLN doesn’t help Taproot channels but. Nonetheless, it does permit the technology of P2TR addresses for the on-chain pockets.
Equally, ACINQ doesn’t help Taproot channels both. Nonetheless, they use Taproot in Phoenix for a characteristic known as Swaproot, a swap-in/swap-out protocol that facilitates deposits and withdrawals from Phoenix utilizing Taproot.
Observe that different pre-segwit deal with varieties, like P2SH can’t be used attributable to Transaction Malleability so solely P2WSH and P2TR are used for the Lightning Community.
So, to reply your query: Lightning channels will not be all the time P2WSH. Whereas P2WSH stays the commonest format, LND has launched help for P2TR channels, so most P2TR channels chances are you’ll encounter are doubtless between LND nodes, as CLN and ACINQ haven’t but carried out them.