You shouldn't need to do anything. I believe the unitrack is code 100. Simply remove the unitrack clip joiners and use standard rail joiners. The only challenge is matching roadbed height.
If anything like N scale, the cork is a bit low compared to Unitrack. Otherwise, as above noted, you should have no troubles.
While I do not have an answer to your question, I did want to clarify that Kato N guage Unitrack is code 80 and the HO is code 83.
In that case, atlas makes code 83 to code 100 transition joiners. They should be available anywhere that sells Atlas code 83. The joiner has a step in it that will set the code 83 height to match code 100.
Just get a regular joiner and cut a slot into the center----put the two rails together and tap with a tack hammer till the top of the rails are even and solder into place. Those compromise joiner are very expensive!
What CNW 1518 said AND take the very card stock that comes with the Kato switch, cut it into square blocks and shim the cork road bed into place or up to the same height as the plastic road bed. You are good to go.
It fits very loosely. Plus, the code 100 is higher and slightly wider than the unitrack. Is everyone certain unitrack is code 83? I read somewhere that it's code 80. There is no mention of the code on the packaging. I am going to try what Alan C. suggested.
Kato's website, under the FAQ section says that HO Unitrack is code 83. http://www.katousa.com/faq/code.html
Yep, Kato Unitrack is code 83. My basement office layout uses Kato Unitrack. During the build phase I was experimenting with using Atlas Code 83 track with Kato Unitrack. I used railjoiners for a loose fit and secured the roaded to keep track in place. Granted this was a temp mock up, it I were to do this for a long term solution, I would consider soldering the joint.
In the March issue of Model Railroader there is a suggestion on page 36 with an illustration about joining Peco code 100 track to code 83 track. A regular rail joiner is soldered to the code 100 rail, and the code 83 rail is placed on top of the joiner, not in, and then soldered. The article cautions that this joint is not really strong, and to handle the joined sections carefully. Hope this option helps. Jim