Any result to this test that reveals latency Sonar fails to automatically correct for is probably down to the device driver not reporting the true latency. Many, maybe most, USB interfaces have an additional buffer built into them which is often called a "safety buffer". Some drivers fail to report this back to the DAW, hence the need for a human to step in and adjust the settings.
I've seen claims, complete with data, that one or two drivers/interfaces seem to report back latencies that are all over the place and bear little relation to the buffer settings (e.g. decreasing the buffer results, at some settings, in the driver reporting longer latency).
Just to add to the data, with a patch cable between interface output and input, at 48 sample buffer size I measure 4.8ms round trip latency at 24bits/44.1K. Sonar's preference setting agrees with that and Sonar places the loopback audio spot on give or take a sample or two.
Switching to 48KHz the latency doesn't change much, just a tenth of a millisecond. RME explain this is the result of the hardware needing some time to operate, and that time can't easily be reduced with current technology. The hardware and interface software needs some time to do its job so there's a point at which lowering the driver buffer size will make little or no difference.
For those using tablet or phones and can't see my sig, interface is an RME UFX connected via USB2.