Connecting to the 40 ohm tap results in less gain that connecting the cartridge directly to the MM input. On the front panel of the SUT, there is a selector to bypass the transformer, to use the 40-ohm tap, or to use the 3-ohm tap, and the gain achieved by each of these is exactly the opposite of what you would expect:
Bypass - loudest, 40-ohm tap - quieter, 3-ohm tap - quieter still.
I’ve explained to you above why running into the 3 ohm tap doesn’t work - the load is too low for the cartridge and the high gain likely overloads the SP14 phono.
The 40 ohm input on the AU320 should work - your results suggest there could be a dicky joint with your cables or the AU320 input. This is unlikely because both channels would have to have the same fault to explain your results.
You need to check your SP14 measures 47k on the phono input and that you have no other loading resistors in the chain when using the SUT.
The other question I would ask is there any evidence some moron hasn't tried to modify the AU320 - these are generally very reliable units - I have never seen one fail.