There are several recent examples: Turning Red, Luca, Soul, Pinocchio, Obi-Wan Kenobi (shifted to development as a series on D+ rather than as a feature-length film).
To be clear, it's not like the D+ vs. theatrical decision is made on the fly. Kareem Daniel has spoken about leveraging release flexibility quite a bit on investor calls and
in interviews. Theater attendance has been declining for a while now. The pandemic limited Disney's options, and originally they needed to launch Disney+ with strong new content. But as theaters have reopened, some audiences aren't coming back. And in addition to the traditional film studios, Disney is facing increasing competition from Netflix and Amazon.
We're in a new era, where the line between marketing and films is increasingly blurred, some IP are leveraged to reach/develop/foster long-term relationships with new fandoms.