The main thing you "need" one for is when you have a LOMC cartridge and your phono stage only has an MM option. Everything else is subjective.
I recently dipped my toes into the world of SUTs for a specific reason. I have two turntables and a lot of records. One table has a very expensive (at least to me) cartridge and I'd like to use it for my best audiophile records only and extend its life.
My Herron Audio VTPH-2A has one MM and one MC inputs. I've tried four different SUTs recently, using a ZU Denon DL-103 on the second table (a vintage JVC QL-Y66F) using the MM input and achieved sound quality that approaches the sound quality of my main table.
Somewhat by chance, I tried one of them with my Hana SL, which up to that point I had found somewhat laid back and reserved, and was quite surprised at how the SUT transformed it. It sounded better than the Denon had and has more dynamics and detail than I remember hearing from it in the past. The SUT I'm using is a Jena Labs / Echo Step It Up, which is the one of the four I'll be keeping. My main table is still better, but I can be content playing the many less than perfect recordings I have, not to mention the convenience of the JVC being fully automatic.
The only way you'll really know if a SUT is for you, is to try different things in your own system. The great thing is that there are lots of pre-owned SUTs and you can buy one, try it, and flip it if it doesn't work in your system without losing much, or anything.

