First of all, these are the name is different, but there is no difference in option.
Simply put, is an integrated equipment of Bloody and Dark.
Ultimate/Transcendent set option is as follows.
It followed the Eternal set option.
Ultimate/Transcendent Armor: Decreases received damage by 8%(PvE and PvP dmg decrease), P.Atk+1%, M.Atk+2%.
Ultimate/Transcendent Leggings: Decreases received damage by 5%(PvE and PvP dmg decrease), P.Atk+1%, M.Atk+2%.
Ultimate/Transcendent : Decreases received damage by 3%(PvE and PvP dmg decrease), P.Atk+1%, M.Atk+2%.
Ultimate/Transcendent : Decreases received damage by 2%(PvE and PvP dmg decrease), P.Atk+1%, M.Atk+2%.
Ultimate/Transcendent : Decreases received damage by 2%(PvE and PvP dmg decrease), P.Atk+1%, M.Atk+2%.
In addition, this equipment exists Lv1-6 with different higher pdef stats
The sets can be either upgraded at Rafforty (ice cabin merchant/tavern) without losing enchants, or buying new ones but enchants are reset, the cost beeing much lower.