Every single one that ships Wayland compositor that supports it. I'd say „finished” is still a bit of a stretch though, since HDR support in apps is still quite limited and the only way to play Windows games with HDR is via Gamescope.
as far as I know you still have to set environment variables and use gamescope with a flag to enable it for games, but general desktop stuff anything with kde and I think also gnome will have a checkbox in the display settings.