The UMC-200 just passes the video through, there is no processing of the video stream within it.
We have watched some 3D content from our PS3, through the UMC-200, and it looks great on the Samsung.
DiSH 722k / PS3 / Apple TV / Wii
JBL Performance AVA7 / Mitsubishi DA-A10 / Carver a-400x / Adcom GFA-545
NHT VT-1.2a / NHT VS-1.2a / NHT Superones / Sonotube Sub
Vizio M602i-B3 / Dell 5100MP