We use this splitter to produce a duplicate signal for each of our 8 channels going to the mixer. These are connected to a USB audio interface which is used for multi-channel recording.
Meanwhile, the main 'thru' signal goes to the mixer as normal.
The splitter makes possible this separation of live sound and recording, and that simplifies things greatly.
We've been v pleased by the sound quality. Well done Behringer on a quality product!!
It's also great that the Phantom Power from the mixer can pass through the splitter to power DI boxes and condenser mics on stage... but is electrically isolated from the duplicate output (which we use for recording).
For us, this has made recording live gigs very easy.