It seems there can be problems when using long master-slave cables at higher sample rates. In this thread, it was found that a 3 m link cable didn't work above 96 kHz. By "didn't work" I mean that the companion was silent, presumably because it didn't manage to recover a valid clock from the master. It probably depends strongly on the cable and connectors, though.
[Edited to add link and correct my poorly-serving memory.]
[Edited to add link and correct my poorly-serving memory.]
Roon (Mac Mini), Wilson Benesch Full Circle, Expert 1000 Pro CI, Kaiser Chiara
Warwickshire, UK