Two issues to keep in mind:
- The UA5 and R44 don't have a way to bypass the gain stage, so you can't really compare "just" the ADCs -- you're really comparing gain stage + ADC.
- The UA5 and R44 don't have analog-passthrough. The signal path for the analog outputs includes the ADC and DAC: analog inputs > ADC > DAC > analog outputs. So by running through the R44 first, not only is its gain stage altering the sound, but also the ADC and DAC.
There are a couple ways I can think of to compare the R44 and UA5 using your cassette masters as the source:
<1> Compare the UA5/R44 ADCs as best as possible, given the limitations of the two issues above. To do so, set both the R44 and UA5 to unity gain, or as close as possible, and feed them both the same source. You'll need an external gain stage control (like a preamp) so you can leave the UA5/R44 at unity gain (or as close as possible if unity isn't achievable) and avoid adding any more gain than necessary from the UA5/R44 gain stages. Recording chain would look like this:
source > external gain stage > R44
source > external gain stage > UA5
<1> Compare UA5/R44 as all-in-one gain stages/ADCs, i.e. include the gain stage in the comparison. You would feed both devices the same source, and use the gain stage from each to achieve proper levels. Easier comparison, as the recording chain would simply be:
source > R44
source > UA5