Board Thread:General Discussion/@comment-12425721-20130716195655/@comment-31283382-20140717023301

When it comes to Ulquiorra's Segunda Etapa, I personally believe he was (can't believe I'm saying this) faking; The reason for this is that his SE form vastly resembles the form he had as a Hollow (at least more than Primera Etapa a.k.a Initial Release). As such, I presume that his SE in fact IS his Resurrección; he (presumably) sealed only a fraction of his full power into Murciélago, and sealed the rest into some unknown way. So, his Primera Etapa is something similar to Fuji Kujaku. The reason (again, presumably) why he split his Hollow powers is psyhological warfare; he was using it to convince his foes that he could go beyond his already considerable "maximum".

Something to support this theory: remember the time Yumichika fought Charlotte Chuhlhourne in Fake Karakura Town, and Charlotte thought that Ruri'iro Kujaku was Yumichika's Bankai; this is about the same thing.