List of filetypes that support Image description

Is there an official list of file types that support setting a description using imagedesc?
I would imagine that every file type recognized as an image by Opus (when you query Item.metadata.def_value) would support it, but I guess I'm wrong. Opus does not throw any error if you try to use it on an unsupported file type, it just silently fails.

I imagine that if a file cannot have EXIF, IPTC, or XMP tags, then it means it cannot use imagedesc. Am I right?

Yes. A lot of formats cannot store metadata in the file itself, e.g. BMP.