The OpenGL ES 3.2 spec section seems to say that depth textures are not filterable 8.17 page 207
Using the preceding definitions, a texture is complete unless any of the following conditions hold true:
...
My understanding of that is that in OpenGL ES 3.2 depth textures are not filterable. Maybe I'm not finding it but I don't see any extension that would make them filterable. OES_texture_float_linear doesn't mention depth formats.