Well, it's very implied IMHO, Because Muzan comments on How Yoriichi has no intent to fight, or a battle spirit.
Tanjiro's dad, Tanjuro, is implied to have this as well because he was the one who taught him this in the first place.
Tanjiro has it because... Well, Akaza says so, lol.
Akaza implied that; Selfless State is the highest state of physical combat one can ever achieve.
So even Rengoku and Even Gyomei were not able to reach this state, because it's more likely a perk only to sun breath inherenters.
The Selfless state or state of the highest is not the same as the transparent world that for instance, Gyomei unlocked. Tanjiro accessed this state by using memories of his father who was also a sun breath user. So it's special to sun users as far as we see
Tanjiro's hair and mark color change when entering the state against Akaza is also another proof that a sun breath user only can activate it since a similar change never happened to any hashira before.