I have stumbled upon on older post regarding this issue stating:
Stardog currently does not support rules in sameAs reasoning. Only OWL axioms (FunctionaProperty, InversefunctionalProperty and HasKey) and explicit sameAs triples are used. We have a ticket to add this feature but we don’t have a specific deadline at this point.
Query Available SWRL Rules + Insert new ones - Support / Feature Request - Stardog Community
Is this still a limitation or is there another issue in the original code posted above?