Hmmm, curious...
According to the Digitrax website, the U-23B takes the DN163A0 (i.e. Atlas "standard board")...
MRC already has two sound decoders that replace the standard board; the original 1636 (which requires a milled frame for the speaker in the fuel tank) and the newer 1812. I see no reason they would need a third board for that...
Add to that, the locomotive shown on the 1811 webpage on the MRC website appears to be a GP35, which uses the Digitrax DN163A2 board (Atlas "short board"), and it makes me wonder if MRC is confused about what size decoder the U-23B uses.
I know I bought a 1812 from MB Klein because it was listed as being a replacement for the Atlas "long board" (SD-50/SD-60/SD-60M); well, it wasn't - it fits the Atlas "standard board" locomotives, and the 1828 is needed for the "long board" units.
If the 1811 is the equivalent of the DN163A2, it fit GP30, GP35, GP7 and GP9.
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As far as read-back, the original MRC sound boards didn't (not even on MRC systems); the newer ones (1660 and up) do.
Tim