I would not say that it "dramatically" improves sound quality. If you compare for ex. 0.000001% audio distortion versus 0.0000001%, improvement is dramatic of course and might also be legitimately achieved, but I guess most of folks will not notice it at all.

Real drama for your wallet unless Berlusconi is your uncle. rotfl rotfl

UFX converters sound great.  Few people could distinguish between UFX and more expensive converters (e.g., Orpheus) in a blind test.  To the extent other converters are indeed slightly better (and I have no doubt some are), the differences are very subtle.  Anyone who claims a "dramatic" difference in conversion between the UFX or any other high-quality converter and/or mod is trying to sell you something.

EDIT - I would be happy to be proven wrong by BLA or any other company offering mods, or by companies offering "better" converters.  I challenge them to conduct a well designed blind test with unbiased participants (it's not that hard) and/or post wave files for people to compare blindly at home using an A/B testing program like Foobar.  Only then if people hear differences/preferences it is meaningful.  The fact that they do not attempt such a test is very telling.

I heard "night and day differences" between the Orpheus I tested and my old FF800 when I knew which unit was which. The Orpheus had tighter bass, smoother mids, less harsh highs.  Then I listened to recorded clips blind and 95% of those differences disappeared.  This "expectation bias" is a very common phenomenon that is hard wired into the human brain, and one that gear manufacturers take full advantage of.

Well here is a blind test for ya:

http://www.gearslutz.com/board/gear-sho … ation.html