In delta-syncrepl the refresh is coming from the log, and unless somebody
has been explicitly mucking around in the log DB, the entries will always
be returned in order, so it's possible to update the contextCSN after
each entry has been received. But it's up to the provider to send the
cookie with each entry in this case, and the syncprov overlay doesn't
really know the difference between delta-sync and regular sync, so it
doesn't do it.
You could file an ITS for this, but I don't think we'll be changing this
in 2.3.