Just taking a dive through the code for "direct burial"-
Table 300.60 has a footnote for plastic conduit saying "Listed by a qualified testing agency as suitable for direct burial without encasement."
340.10 mentions "For use underground, including direct burial in the earth."
352.10(G) "For underground installations, PVC shall be permitted for direct burial and underground encased in concrete." and later "For underground installations, PVC shall be permitted for direct burial and underground encased in concrete."
etc
There are more than a couple of places which distinguish direct-burial from concrete-encased, or that mention "direct burial in earth". To me, all of that suggests that concrete-encased anything isn't directly buried in earth.