Well there won't be any USB 3.0 keyboards, so that question is moot!
I'm not even sure that any are even using full-speed USB; almost all, if not all, are low-speed devices.
Low-speed is tricky to do more than 6KRO, mainly because a packet is limited to 8 bytes. A report can be larger than a packet, or tricks with multiple endpoints (e.g. pretending to be more than one keyboard) can be used, but history tells us these aren't easy to make 100% compatible.
Teensy-based mods use full-speed, so have more freedom. My converter uses a 23 byte report - big enough to have one bit for each useful keyboard HID code (all 172 of them!). And then it's not a big problem to make NKRO 100% compatible.