Universal abit is skipping the IX38-Max and will go ahead with a Intel X48 board soon. The probably reason is because it is late to market it's X38 mainboard.
As X48 chipset is pin compatible with X38, the mainboard design can be used with the Intel X48 North bridge. Thus, IX48-Max will spot the same design as the IX38-Max. Most of the specifications will remain unchanged except for the official support of FSB 1600MHz.
Below is a photo of the board. Note that the label is still IX38-Max.