The USB audio sampling rate of the Roland TR-8S Rhythm Performer is set on the computer, not on the TR-8S.
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Install the TR-8S USB driver for your OS.
https://www.roland.com/global/support/by_product/tr-8s/updates_drivers/On Windows 10/11, the driver is installed automatically when you connect the TR-8S via USB to a computer that is connected to the internet.
- Open the settings screen on the computer and change the sampling rate.
- Windows 10: Start > Roland > TR-8S
- macOS: Audio MIDI Setup > Audio Devices > TR-8S