The jitter performance is a little better using the Ultra. This can be verified by several measurements. With my external Rega dac R I can hear a very very small advantage with my Ultra compared to my WiiM pro. The small differences can be heard in the stereo image.
The sound advantage using my rega dac r is however much greater than between the different WiiM transports, meaning my WiiM pro with Rega dac r sounds better than my WiiM Ultra with the inbuilt dac.
Very subjective opinion :
My Yamaha wxc50 streamer with inbuilt dac is 85% subjective soundquality.
WiiM ultra with inbuilt dac is 90 % subjective soundquality.
The sound quality is 95% with the WiiM pro-Rega combination, and about 97% with the Ultra - Rega.
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