As you talked about, there are Taproot (P2TR) channels, usually referred to as Easy Taproot Channels.

Since v0.17-beta, LND helps P2TR on the Lightning Community. LND can also be engaged on a challenge referred to as Taproot Property, which depends on Taproot. This function is already usable and primarily lets you situation and switch belongings (apart from BTC or sats) utilizing the Lightning Community.

To the very best of my information, CLN doesn’t assist Taproot channels but. Nonetheless, it does enable the era of P2TR addresses for the on-chain pockets.

Equally, ACINQ doesn’t assist Taproot channels both. Nonetheless, they use Taproot in Phoenix for a function referred to as Swaproot, a swap-in/swap-out protocol that facilitates deposits and withdrawals from Phoenix utilizing Taproot.

Observe that different pre-segwit tackle sorts, like P2SH can’t be used as a result of Transaction Malleability so solely P2WSH and P2TR are used for the Lightning Community.

So, to reply your query: Lightning channels should not at all times P2WSH. Whereas P2WSH stays the most typical format, LND has launched assist for P2TR channels, so most P2TR channels you might encounter are probably between LND nodes, as CLN and ACINQ haven’t but applied them.