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AMC1305M05: why the datasheet says it's 16bit resolution?

Part Number: AMC1305M05
Other Parts Discussed in Thread: ADS1204, ADS1208, ADS1209, ADS1205, STRIKE, ADS1203, ADS1202, ADS1201

As far as I know, the resolution bit can achieve higher with appropriate filter, right? What's the highest resolution limit it can achieve?

And do we have non-isolated delta-sigma modulator that can operate with F28004x? My customer would like to use it to measure the input current into 4.2V battery, so the common-mode input voltage range should be above 4.2V. And they don't need isolation.