see his answer:
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Yes, WM8804 supports 24/192
although as you understand, TDA1541 will not see anything more than 16/44, since this is a chip developed in 1985.
The point of using the Wolfson receiver is of course not only 24/192, but that it has low jitter
Nevertheless, it should receive a 24/96 stream without problems, in each specific case we need to figure it out why it is not so, but on the DAC side there are no settings that can affect the stream - the receiver is in hard-mode, and the TDA1541 has not changed since 1985
As for the click - yes, there is such a feature of Wolfson 8804 - to make a click when switching the sampling frequency, but this is a chip feature. I chose this chip for the sound quality and the possibility of clocking it from a tube clock.
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In practice, I was not able to get more than 24/96 plus it makes a noise/click when switching frequencies which for me is an issue.