If you're talking higher bandwidth (which, up to about 100kSps is achievable at 24b, beyond that you hit the Johnson-Nyquist limit, isn't it?),
Where it really matters is with sampling converters however delta-sigma converters can still be affected. With integrating converters, which includes delta-sigma converters, problems may manifest as higher low frequency noise or poor linearity.
attention may need to be paid even just to common mode currents coming in from the external signals, even if your inputs are modestly high impedance. That is, the ground plane itself may have enough impedance to matter.
That is a real problem which requires careful attention to the interfacing. These days I start out very suspicious about any high resolution application if the control signals are not isolated in some way at the high resolution converter and this gets taken to extremes in the highest resolution multimeters; it is not uncommon to find transformer isolation, optocouplers made from discrete parts, or opto-interrupters used in place of optocouplers because the later were not good enough. And common mode rejection at the analog input is important if return currents are moving the converter's common mode reference around.
I'm sorry, but that is not the reason for the isolation. A DMM input is floating, you could connect it to 230V common mode voltage, while the digital part is earthed. I've made boards that had 50A current sources and sinks, high speed microcontrollers, and 24 bit converters on them. For that, you reference all the analog signals to a voltage that is not your ground, and you place the reference voltage next to the ADC, and keep the digital signals and analog signals on different sides of the board. If you have a fast rising edge signal, like SPI, all the return current stays below the trace, your analog signals dont even see that. This system worked with a few PPM accuracy.
There are just simple rules, that are even highlighted in the ADCs datasheet. Dont communicate with it while it is converting. Use differential measurement if you have enough inputs. Delta-sigma is especially simple, as it typically can be driven by few KOhm sources, so you could filter out all the noise. The input is integrating, all those MHz+ noise gets integrated out.
The real bastards are those high speed 100+KSPS 20+bit SAR ADCs, they have to be driven by a high GBW opamp, and noise could be picked up during the entire conversion. And look at this:
https://www.analog.com/media/en/technical-documentation/data-sheets/238024fa.pdf
A single solid ground plane is recommended
They even went ahead and named all the grounds GND.