When a drawing is associated to a Civil 3D project in PW 2023, the 3D files in the project show as references to the active drawing in the dependency viewer when the "Reference to" is turned on in the Block Filter even if they are not active data shortcuts. This is confusing as they appear the same as xrefs. The 3D files correctly show as associated to the data shortcut project and show as data shortcuts instead of references if Models and Civil 3D Projects are turned on in the Block Filter.
The suggestion is to either not show data shortcuts from the Civil 3D project unless the Civil 3D projects is turned on or to not label them as references as it confuses users troubleshooting and cleaning up reference files as to why there are so many unnecessary references.
This has been filed as a product backlog item (1427401) and will be added to a future release.