Theoretically, ADC and DAC Sigma-Deltas are identical:both consist of cascaded integrators, a quantizer and a feedback loop. Therefore, in theory the transfer function remains the same in both cases. They can even use the same coefficients.
However, implementation is a completely different case. ADC Sigma-Deltas have an analog input and digital output and therefore are usually implemented with continuous time RC integrators or discrete-time switched capacitor integrators and the quantizer is a comparator.
DAC SDM are generally digital circuits with an analog output circuit such as a Direct Charge Transfer or a filtered Bridge Tied Load.
Real transfer functions are a bit different for DAC and ADC, since the implementation is different as well.