Reclocking
Oh, and it does something else besides resampling too, and this was also very interesting to put to the test: it reclocks. Yes, this term is used often in cojunction with reducing or, wishfully, even elimination jitter. So potentially the Ultramatch is also a jitter-killer. Good to have when your source is a computer, connected with an extreme length of cable.
You can choose to reclock but still have the sampling frequency unchanged, so 44.1 in and 44.1 out, but reclocked. Or even not reclocked, just slaved to the input. There is a marked difference in sound when you switch between slave to the input and internal clock. In general, the Ultramatch sounds quite dry and strict, incontrol if you will. This signature is re-enforced by switching to reclocking when switching to internal clock. This phenomenon is contradictory with the results I had with the DCS Purcell. The latter sounded most dry and strict when in passthrough mode (slave to the input). Whenever you engaged its internal clock (and enter asynchronous mode so to say) it loosened up and became more colourful and relaxed.
Samplerates
I liked the higher samplerates best. It was less dry when upsampling to 96khz. Also choosing 24bit output helped in the same way. It quickly established that 24/96 was the way to go. Dither was tried but I found that it rounded off the transients too much. Sure, it made the treble sound more fluid but it lost its drive while not doing enoughn to make it sound like a Purcell. So I chose to use the Ultramatch for its strengths and not try and not cover up the lesser side.
Emphasis
Emphasis is a little-known function. It was used long ago much like the analogue dolby noise reduction system. It boosts low level signals during recording to reduce them again during playback. To what end is unknown to me, as the digital process doesn't add noise. Well, not in the usual way anyway. It works and it make sthe emphasis lamp on my Levinson come on. But it changes the sound in a strange way, the highs become a lot darker as if you use dolby on a cassette that wasn't recorde with dolby. I wouldn't say that this function is transparent. Maybe there are different standards here and my Levinson uses a different one from the Behringer. But hey, it is there, should you need it.
Ultramatch with a PC as source - using standard RG59 cables
My PC is located away from the stereo system, connected by a 13 meter long Belden RG59 coaxial cable. The output driving it is a EMU1212M semi-pro soundcard. Thus far I have not heard large differences in digital cable length but now that I have tested the Behringer Ultracurve, I am not so sure anymore. It seems that you lose some dynamics (transient attack) and pace the longer the cable gets. Nevertheless, the sound stays friendly, in an analog kind of way. It is, simply put, very enjoyable.
Once I inserted the Ultracurve into the loop the sound became much more direct. I used 24bit 96khz upsampling, without dither. It was as if it snapped into focus. Rhythm became stronger and dynamics more obvious. But I felt I lost something in the process. The sound was now less engaging. Even though technically speaking you could say that PRAT had improved, I found that it didn't groove anymore. The natural aura that emanates from my speakers normally was now greatly diminished. Normally the sound from PC via the Levinson is very analog-like in presentation. By this I mean that it resembles lp-record playback for its enveloping, totally free floating 3D soundstage and lack of hardness. When the Ultracurve was in the loop, the soundstage was more flat and 2-dimensional. But as soon as I switched back to the direct route by removing the Ultramatch from the signal chain, I kind of missed some power. Despite the fact that the sound was now again unforced and natural, there was something missing in the wat of drive, or livelyness. In the end I decided that I value naturalness over drive and power. But this was with standard cables...
I used Belden RG59 coax cable using cinch in and outputs and a Harmonic Technology Pro ACII powercable, which is know for its richness. On the power side I had done what I could to emeliorate the Ultracurve's inherent dryness. Being somewhat underwhelmed with its achievements thus far, I decided to try another digital interlink, with interesting results. More on this below.