Little experiment I did:
I've been looking around to see what the R-44 CTRL SYNC cable actually transmits/receives and came across this in the Roland FAQ:
"When two R-44s are connected via the CONTROL SYNC terminals, they share the audio clock.
Therefore, delay due to time passing does not occur with recorded data.
In addition, the operation information is also sent, and start and stop operations are also synchronized. However, there is a time lag between two R-44s and the recording start time can slightly differ.
Reference:
The clock synchronization jitter is 1000ppm or less.
Difference of recording start time between two R-44s is approximately 10msec.
If pre-recording is set, the time lag becomes larger.
Because a time lag occurs with the recording star[sic] time as mentioned above, you need to use DAW or other tools to strictly align the phases after recording."
Which appears to be word clock.
By getting a BNC cable, attached to my soundcard (RME multiface) with a bare connector and touching that against the ring of a 1/8" TRS minijack I found the following:
R-44 set as master: RME will sync to word clock (and change sample rate)
R-44 as slave- when in recording mode the sample rate will flash if sample rates do not match (eg 44.1k and 48k). It will record a file labelled as the rate it was set at (rather than incoming clock). Doesn't display anything different when sample rates are the same.
I can't do pull-up/down of sample rates on my soundcard so can't test these.
So, given that you can output/input Word Clock, with minijack-BNC connectors you should be able to sync multiple R-44's (more than 2) using BNC 'T' connectors, although the remote control probably won't work.