bitcoin will be custodial by definition under some amount, as it is not economical to have dust utxos. The challenge of L2s will be to manage the transition between uneconomical custodial channels and upgrading them to noncustodial utxos.

non-custodial, graduated lightning channel wallets are something we are in discussions with @Spiral, but there are still ux issues that are needed to be solved, like offline receive.

Ark is something we are looking into as well.

If there is ever an easy to use non-custodial wallet, then we will switch to that.