Daigo Umehara revealed this evening on Capcom TV show that he didn't really expect to play Dhalsim, and he didn't practice the matchup for Capcom Cup 2014.
Umehara and Mago appeared on the Internet show with Capcom's Sugiyama and Ayano to promote USF4's Omega Mode. When asked about the match, although Umehara appeared to know that Xian used to play Dhalsim, he wasn't convinced that he had to play against Dhalsim.
Note that just before the Capcom Cup 2014, Mago reported that Umehara was recruiting Decapre, Zangief, and Poison via online lobby. Itabashi Zangief also revealed that he trained with Umehara before the tournament.