I just tested some other options. But setting 192 as default only gives out 182.
Starting I2S
SR change in lib_audio_codec - 192000
Initializing I2S to 192000Hz and MCLK to 24576000Hz
spdif rate ave=0, valid=0, i2s rate=182360, valid=0, i2s_buff=-141, fs_ratio=0x4000000, nom_fs=0x4000000
spdif rate ave=0, valid=0, i2s rate=182314, valid=0, i2s_buff=-36, fs_ratio=0x4000000, nom_fs=0x4000000
spdif rate ave=0, valid=0, i2s rate=182311, valid=0, i2s_buff=-90, fs_ratio=0x4000000, nom_fs=0x4000000
spdif rate ave=0, valid=0, i2s rate=182360, valid=0, i2s_buff=-146, fs_ratio=0x4000000, nom_fs=0x4000000
spdif rate ave=0, valid=0, i2s rate=182314, valid=0, i2s_buff=-40, fs_ratio=0x4000000, nom_fs=0x4000000
spdif rate ave=0, valid=0, i2s rate=182311, valid=0, i2s_buff=-31, fs_ratio=0x4000000, nom_fs=0x4000000
spdif rate ave=0, valid=0, i2s rate=182314, valid=0, i2s_buff=-86, fs_ratio=0x4000000, nom_fs=0x4000000
spdif rate ave=0, valid=0, i2s rate=182360, valid=0, i2s_buff=-141, fs_ratio=0x4000000, nom_fs=0x4000000
spdif rate ave=0, valid=0, i2s rate=182311, valid=0, i2s_buff=-35, fs_ratio=0x4000000, nom_fs=0x4000000
spdif rate ave=0, valid=0, i2s rate=182314, valid=0, i2s_buff=-91, fs_ratio=0x4000000, nom_fs=0x4000000