Is a Step-up Transformer needed?

bimasta, 
I use substantially simpler and cheaper solution which is high output cartridges. No need for neither head amp or SUT. 
Direct to phono preamp works best.

SUTs are 'pure' — head-amps add distortion

Transformers are NOT without their own distortion. Some just prefer that to the distortions generated by active devices such as FETs.

Some head-amps use batteries to solve the noise issue.

Batteries will not eliminate the inherent thermal noise of the individual components themselves. Current flowing though any resistance generates noise.

Czarivey, I agree HOMCs are tempting. I've had 4 of them... but so far none compete with my favorite LOMCs. Only one of them is in the ballpark, but it's warming the bench. But that might just be my limited experience.

Thanks John for the clarification. Every time I check this forum I learn things.

I was hyperbolic stating that SUTs have NO distortion -- but would you say they have less? Or merely different?

Similarly I was inaccurate in describing noise in head-amps. But do you think eliminating the noise coming from the standard 120V our utility companies give us does have benefits, and batteries can bring an improvement?

As I mentioned, I personally hear little difference, if any, so I'm just musing on theory...