I don't think it is a dark art. @lewm will correct me if my terminology is wrong, but look up the internal impedance of the cartridge. You need the SUT to present it with a load that is 10X that number. They all "output" at 47k, which is standard MM input. That's the "step up" part.
For example, I had a couple Airtights, very low impedance and set my transformers to the closest setting of 10x their impedance. When I switched to Koetsu stones, I found a slightly higher impedance worked best. Some SUT set ups are more adjustable than others and SS stuff can be tweaked with changes in resistors or boards. (I use tubes for the phono, but the unit, an Allnic, is adjustable with knobs on the transformers). I have an outboard SUT in my vintage system. Not a terribly expensive unit either and it's good, runs at a setting to match a Franken 103 with a MR stylus and potted into a wooden body by Steve Leung.
The transformers themselves get attention too. There are some highly regarded older transformers- collectible, and modern high end ones like Slagle produces.