I imagine it depends on which "top domain" list you use. I use Cloudflare radar. As of today, for their top 100 domains, 6 have published DS records:
2371 13 2 32996839A6D808AFE3EB4A795A0E6A7A39A76FC52FF228B22B76F6D6 3826F2B9 cloudflare.com
2371 13 2 F52DBA4AAEA13A1F457C0FB4C1953F40E16AFC5C5E79EDF7CEED0FCF 0CBD81F0 cloudflare-dns.com
53074 13 2 86F2929EE3E5E501032B6DC94841A4A056A2D2876CABCF46A5F8907E B4917782 one.one
56044 8 2 1B0A7E90AA6B1AC65AA5B573EFC44ABF6CB2559444251B997103D2E4 0C351B08 dns.google
48553 13 2 57AF2F182A541A91AD24CC6583867C2BA331255B03E2A32579A625AD 1F3BE3CA taboola.com
33751 8 2 90C6CD28626CA7B8E3A1FACAD58D20D486E52DF040B9B2F085ACD5C7 03E624C6 nist.gov
Not that it matters much one way or the other - you won't find a top 100 domains list where, say, 50 have DNSSEC enabled.
There's a Right Answer for this!
https://tranco-list.eu/
(The Tranco list includes the Cloudflare data as a factor).