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The SINC_RATE is linked to decimation rate.
In PSoC Creator, double click in the PDM/PCM component and go to:
Timing > Sinc Decimation Rate
It is calculated as Rate = 2 x SINC_RATE
In ModusToolbox, open the design.modus and go to:
Digital > PDM-PCM Converter > Timing > Sinc Decimation Rate
It is also calculated as Rate = 2 x SINC_RATE.
If you are using PDM/PCM HAL, there is a variable in the cyhal_pdm_pcm_cfg_t called decimation_rate.