It also accepts 192/24 on the coax SPDIF input, but that doesn’t mean anything…Roomperfect seems to operate at 96 kHz.
Have a look at the frequency responses in the reviews below - they are limited to 48 kHz, indicating a 96 kHz sample rate:
There also is an old Roon community thread on this:
Finally, the coax SPDIF output operates at 96/24, no matter what the input signal is (I use a RME ADI-2 DAC to feed active speakers; there is no 2 channel Lyngdorf preamp, so that was my best oprtion back when I needed a fully digital replacement for my Lyngdorf RP-1).
But don’t let that dissuade you from buying the TDAI-2170 - the room correction works very well, and that has a far bigger impact than crazy bit depths / sample rates.