That means the Rasptouch can support passing that resolution through to the DAC. What resolution actually plays is determined by the DAC it is plugged into. So what DAC do you have plugged into the Rasptouch?
The maximum resolution of that device is probably 192/24. Roon will down sample as an integer of 44 or 48. Hence your result of 176, it being an integer of 44. This may need some input from @spockfish. Perhaps a new setting in the HAT list specifically for this, or another suggested HAT?
I’ve only seen the Kitsune pared with the Singer for i2s. I think @andybob was using his that way. Not sure if he still is, and maybe he might drop by with some words of wisdom.