Raul, It’s not my rule. It’s just physics. If you load a cartridge that has a 45R internal impedance with a 100R resistor, of course it will work. But a large fraction of the cartridge voltage output will be lost to ground and you will lose some HF bandwidth. These two numbers can be precisely calculated but the end result is more complex because of frequency dependency. If the net result sounds best, I am not about to quibble, but if a novice asks me a question about loading, I feel obliged to tell it like it is. Then let the other guy decide for himself.
As to the importance of inductance in the Hegerman calculator for LOMC cartridges. Did you add in say 10-20 microHenries for an LOMC, or whatever is the value for any particular LOMC? And does it make a difference? Of course it will perturb the value a bit, but not by any important amount. Tell me what you found out.