So far the audio quality is good. However I've noticed some picture quality issues. When using pass through it gives the best picture so far however the quality is NOT as good as if you plug the source directly to the set.
Also the delays. I have a Dish HD receiver connected to my HDTV via the UMC-1. Every time I fast forward or rewind recorded shows, the sound drops out for a second or two. When I change the channel, the same thing happens, the audio drops out, sometimes the picture.
When you switch inputs it takes a couple seconds for the UMC-1 to detect the video and audio. This is worse than just fast forwarding or rewinding.
I can't imagine what kind of technical solution there would be to solve these problems. Picture quality is a big issue for me right now and the delays are very annoying.