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Most devices which state up to 32GB have no problem with 64GB or higher cards. Technically a 64GB card must be SDXC but the actual difference is minimal, just reporting a large size then is technically allowed by the SDHC standard. (But there is no change in the size of the field involved, it's just that previously the field was supposed to be lower than a certain value.) This is unlike the SDSC to SDHC change where the changes were more significant so it wasn't surprising many devices wouldn't work with one.
Of course since such a card is not allowed in the spec, a device could for some reason fail to work with such a card.
A bigger issue is that any card SDXC card should by default be formatted with ExFAT. I'm not sure whether the Kobo is able to format cards, is they are not, you'd need to format it yourself to whatever the Kobo wants. (Even if they are, there is a possibly it will refuse to format if it encounters and unknown format.)
There are the additional speeds but I believe those technically shouldn't affect matters, the device just doesn't know of them. But ultimately know one can say if it works unless it's tested. I read of the Kobo Touch having problems with 16GB and 32GB cards for some reason.
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