From watching videos, it seems like Ultra Finishes are performed when the gauge at the bottom of the screen is full. Then you probably know that :) But I found this video tutorial of all the Xbox controls for Ultra Finishes on a good few characters. Hope it's of some use!
An Ultra Finish is when you defeat an enemy by using an Ultra Combo. Ultra combos are performed differently depending on what character you're using, so check the move list to see how to use it. I'd recommend going through your character's trial challenges so you can not only see how to perform their ultra combo, but also how you can work it into a regular combo.
Check this site also for move lists for all of the characters so you can see how to perform each character's ultra gamingreport.com/article.php?sid=25421.
It provides the combos for each character, explains a little about how/when to use them, and also gives videos so you can see them in action.
Ultra finishes are when you finish an opponent (do check to see if they are a bit low in health) with an ultra combo. An ultra combo finish will have a bright flashing screen with a myriad of yellow and red colours decorating the screen. If you are after the achievements of 'Sunspotter' or 50 Ultra combo finishes achievements,you may want to do a focus attack when the opponent is low on health,dash forward,ultra combo.
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