The ifi SPDIF iPurifier is once such reclocker. It supports 24/192 even through its optical connection and is bit perfect.
https://ifi-audio.com/portfolio-view/accessory-spdif-ipurifier
The Wyred 4 Sound Remedy Reclocker is another, however, it reclocks everything to 24/96.
https://wyred4sound.com/products/digital-converters/remedy-reclocker
I found a high-quality glass optical cable a necessity to pass higher than 24/96. I’ve used Lifatec glass Toslink cables for years. Nice cables.
http://www.lifatec.com/toslink2.html
https://ifi-audio.com/portfolio-view/accessory-spdif-ipurifier
The Wyred 4 Sound Remedy Reclocker is another, however, it reclocks everything to 24/96.
https://wyred4sound.com/products/digital-converters/remedy-reclocker
I found a high-quality glass optical cable a necessity to pass higher than 24/96. I’ve used Lifatec glass Toslink cables for years. Nice cables.
http://www.lifatec.com/toslink2.html