ðˈʌs, ðɛɹ ɪz nˈoʊ dˈɪfɹəns bᵻtwˌiːn ˌʌndɚlˈaɪɪŋ ænd ɪn mˈoʊst kˈɑːntɛksts, wɪð bˈoʊθ bˌiːɪŋ ɹˈiːəlaɪzd æz , wɪðˌaʊt ˌɛni tɹˈeɪs ʌvðə fˈaɪnəl fɹˈɪkətˌɪv ɪnðə lˈæɾɚ kˈeɪs.
Thus, there is no difference between underlying  and  in most contexts, with both being realized as , without any trace of the final fricative in the latter case.