One example from the AudioNote website: One option is
AN-S4/M - 27.5 Ohm input impedance - For cartridges with an impedance of 7 to 9 Ohms
I guessed that means the SUT has a turns ratio that results in the cartridge seeing a 27.5 ohm impedance when the secondaries are terminated in the standard 47K ohm resistance. So I started by calculating what number when squared and divided into 47K ohms will give you 27.5, or 47K/X^2 = 27.5. This gives a turns ratio of about 1:40, slightly higher in fact. That does not make sense; nearly no cartridge ever made needs that much boosting into an MM stage with the typical 40 to 50db gain. So I am stumped.

