VAC
It is much easier to make a transformer. I even made my own using top of the line Sowter cans. I could never make an active phono stage. I have placed Sowter cans inside preamps with MM phono stages with decent, but not spectacular results.
VAC has never made a head-amp, to my knowledge. Their phono stages have always used Lundahl SUT’s for MC gain. I think they recognize MC gain using tubes is a very bad idea, due to noise and the difficulty of tube selection. And SS isn’t their thing - closest they got was a tube DAC (the DAC chip being SS) which was discontinued long ago.
EAR made a head-amp unit "The Head" which is discontinued and hard to find used (and sought after by some) - supposedly very good.
Hagerman makes their head-amp "Piccolo", now in voltage and current mode flavors. VERY good sounding for the money (cheap), though the voltage mode units aren’t the lowest in noise floor (that’s their weakness). They made many prior iterations of their voltage mode Piccolo, going back many years now. I just recently learned Hagerman once made a short run of SUT boxes with the Stevens and Billington TX103. VERY nice transformers, hard to find / obtain now. The Bent Audio Mu used this same transformer.
It’s easy to stuff SUT cans in a box. It’s not easy to manufacture the transformers themselves - i.e. windings and (especially) core laminations for units with laminated cores (Lundahl's amorphous core models do not use laminations).