This is a pretty complex and tendentious subject. See for example
http://www.rothwellaudioproducts.co.uk/html/mc_step-up_transformers_explai.html
http://www.6moons.com/audioreviews/stepup/primer.html
best advice is to work with who ever designed your step up to ensure it matches your cartridge. Some step ups (such as the MFA I use) do actually offer variable “loading” so you can fine tune the response to suit the cartridge and recording but simply adding a resistor in parallel to the transformer can cause problems such as ringing so stick with the methods the step up maker designed
http://www.rothwellaudioproducts.co.uk/html/mc_step-up_transformers_explai.html
http://www.6moons.com/audioreviews/stepup/primer.html
best advice is to work with who ever designed your step up to ensure it matches your cartridge. Some step ups (such as the MFA I use) do actually offer variable “loading” so you can fine tune the response to suit the cartridge and recording but simply adding a resistor in parallel to the transformer can cause problems such as ringing so stick with the methods the step up maker designed