BMW 328 e36 loosing wheelspeed signal over 152kmh.

656 pulses / 100kmh. So somewhere around 1000 pulses per sec it drops.

Is there a 1khz rc-filter on the wheelspeed input ?

I would like to change it to 2khz to allow the wheelspeed signal to max speed ( 260kmh )

Which components to change?

Or is it software related?

Try lowering sensor signal min length, pulses closer than 6464uS (in your config) are dropped 656 Hz/100kmh ~= 997 Hz / 152km/h which is close to 1.5 mSec pulse time, close enough to be significant, lower it to around 2000 uS and report. Also disable second wheelspeed sensor if its not being used (2nd speed sensor calibration = 0)