Lightning interface is limited to 48kHz/24bit when used with LAM (Lightning Audio Module), so using Cipher you will not be able to play above 48kHz. This is a limitation of LAM. LAM module is a requirement for MFI certified apple accessories such as Cipher (to allow other integration such as Siri, microphone, volume etc)
However if the lighting port is used to connect via USB to a USB capable DAC (using CCK), you do not have this limitation.
Also note that the DSP in the Cipher is active even when playing Via Roon and depending on the Cipher cable (iSine or Sine/El-8) you do not want to turn on Roon Audeze preset. It will be OK for EL-8 open/closed or Ti and Sine (in which case you will have an extra 3dB base boost on top of the Roon Preset), but not OK to have the Audeze preset on for iSine or LCD-i4 when using the Cipher cable.