There were only three Legacy locomotives that were not capable of DCC prior to the ES44AC models introduced in the 2013 catalogue: the 2010 Challengers that were compatible with conventional AC/TMCC/Legacy ; the 2012 SD70ACe models that were AC/DC/TMCC/Legacy compatible; and the 2012 Y-3 locomotives that were also compatible with AC/DC/TMCC/Legacy although Lionel was not aware of DC compatibility until it was brought to their attention. The Y-3, however, had its tender headlight on when moving forward and off in reverse when operated with DC current.
I suspect that only the SD70ACes and the Y-3s would add DCC compatibility with the replacement of the RCDR board. The Legacy Challengers would need other, significant modifications for DCC compatibility as would the TMCC-only early U33Cs and the Mikados.