I tried to research this issue but couldn't find anything definite. However, if you use OpenRowset with a BCP format file, you are usually going to create the the format file from a query that would export a table to file. That suggests that the same limitation on number of columns would apply.
__________________________________________________
Against stupidity the gods themselves contend in vain. -- Friedrich Schiller
Stop, children, what's that sound? Everybody look what's going down. -- Stephen Stills