Technically there's a difference between "food safe" and "non-toxic". All finishes are non-toxic when cured. But none have been declared "food safe" by any governmental authority. Some manufactureres make that claim based on using chemicals or compounds that are classified as non-toxic and/or approved for human consumption. The product called "Salad Bowl Finish" is made from varnish (non-toxic), linseed oil (food safe as flaxseed oil) and a thinner that is completely evaporated when cured. Of course, we know the product as an oil/varnish so any oil varnish could make the same claim.
That said, waterborne finishes all contain solvents in addition to water. They have less odor than solvent and oil based finishes but they are drinkable and do off-gas somewhat while curing.