I think Vadim’s answer leaves some room for interpretation.
In case roon should run some separate own online database reporting all certified/enabled formats for each roon Ready device the roon server might fetch exactly this information comparing it with the device’s RAAT response. In case roon might not have certified a specific format they’d be able to ignore such formats even if the device says “I do”.
Maybe during certification it came out that 192kHz via RAAT is not 100% stable and McIntosh just forgot to exclude this from their RAAT response. Or vice versa. Or something completely different.
@vadim Are you able to enlighten us here?