I don't mean first fill bourbon then scotch....actual new barrels - virgin - filled with whisky?

Regs simply state:
"which has been matured in an excise warehouse in Scotland in oak casks of a capacity not exceeding 700 litres, the period of that maturation being not less than 3 years;"

Ardbeg Alligator is the only one that comes to mind:
http://www.ardbegproject.com/alligator.shtml