SINC collection

We understood that SINC current collection data was like this: the output data of SINC was the data collection result of the first DEC*Tm in the time it took to push 3*DEC*Tm forward. As shown in the following figure :

The following picture is borrowed from AN – 1265 in figure,it means that the data at D(0) corresponds to the collected data in the period circled in red. In other words, the data at D(0) is the collected data at DEC *Tmod/2 + 2*DEC*Tmod moment which is the red arrow below.

According to technical articles Σ-Δ conversion for motor control, the data at D(0) should be the collected data which taking the data by pushingτd forward and then taking (N*DR-2)/2 sample points before and after. In other words, The data at D(0) is processed data of all sampling points in the yellow circle below, it could be the data atτd which is the red arrow below.

Based on this, I have two questions:

Question 1. Which collection time is corresponding to the data at D(0)?

Question 2. If sinc collection is triggered when delay τd  moment after PWMSYNC produced, as shown in the figure below, Can we think that the data at D(0) after sinc produces data interruption is the current data at PWM-SYNC?