As with most things Toslink, it might just be that it’s capable of 24/192 with the right source, a fair wind and just the right cable/connectors, but due to the limitations of the Toslink standard, it’s just not possible to categorically state that it’s guaranteed to handle 24/192.
I agree though that the web front page seems to be in error as it contradicts the actual specification. I’ll flag it up to Naim.