I think you’re confused between what scene referred is versus encoding.
I'm not. I think you are confusing what data
means (something the author of the file intends) with how
software interprets it in some case versus some other case (which might differ from the intention of the file author, if care is not taken).
You can have scene-referred data encoded as 8 bit integer, 16 bit integer, 32 bit integer, 16 bit float, 32 bit float, 64 bit float or any other format. Just as you can have an output referred image encoded exactly the same way, 8 bit integer, 16 bit integer, 32 bit integer, 16 bit float, 32 bit float, 64 bit float or any other format still.
In raw files, ACR treats all integer data as scene-referred. In TIFF files, it does not treat integer encoded data as scene referred
by default (though you can make it so). In floating point encoded TIFF files though,
by default, it treats the data as scene referred (
even if, for some reason, it isn't actually scene referred e.g. Doug's example above).