What is confusing the issue is Newton's First Law of Motion.
" Every object in a state of uniform motion tends to remain in that state of motion unless an external force is applied to it.
To change direction, you have to use energy, in this case, if you are going from upwind to downwind, the energy needs to be somewhat higher. In fact, to go from 80 knots indicated downwind to 80 knots upwind having started with a tailwind of 20 knots, you need to input about 25 percent less energy than if it was the other way around. So, if you were flying at the point of stall before you made the turn, you would theoretically stall if you turned in the other direction without inputting that extra bit of energy.
Even without wind, you still would need to input some extra energy to execute a 180 degree turn. This was why the early Royal Flying Corps pilots were instructed to lose height in a turn, because with the low powered engines, insufficient extra power was available to turn without stalling. The extra energy was obtained by losing a bit of altitude, thus converting some potential energy into kinetic energy.
However, in the case quoted above, a stall is unlikely, because, hopefully Ultralights will be flying well above the stall, unless of course he is flying a 503 powered Thuster two up.
So, beware the downwind turn.
David