I might wonder whether one can model a phono cartridge based solely on its internal resistance, in that calculation.@lewm, that’s a good point. But the inductance of my cartridge is spec’d as 25 uH at 1 kHz. If we assume its inductance is also around 25 uH at 20 kHz, its inductive reactance at 20 kHz would only be about 3 ohms. And it would be progressively less than that at lower frequencies, of course. So it would appear that the cartridge’s impedance is primarily resistive throughout the audible frequency range.
Best regards,
-- Al