I am als not able to follow the theory. I own more than 40 MC carts
with impedaces from 2 > 40 Ohms and would need to sell my home
in order to buy ''adequate SUT's''. So I bought Denon AU-S1 which
covers the whole range from 2 till 40 Ohms. However I think that
the need for an SUT apply only for LOMC's (bellow 0,2 mV). For
such carts one need ''huge'' amplification which is questionable
above 65 dB. That is why phono-pre producers recommend the
lowest amplification possible for each cart. The reason is increased
distortion and noise by max. amplification. I use the Denon with
Klyne 7PX3.5 phono-pre.