If my phono preamp has a 100 ohms load setting, can I use that (instead of the 47,000 ohms setting and the above calculations for adding parallel resistor) to essentially get the 100 ohms load impedance I want?
Edwyun, your calculations look correct, but this question isn’t clear to me. A 100 ohm load within the phono stage would present a 100 ohm load to the cartridge only if the SUT (and the gain it provides) is not in the path. If the SUT is present the cartridge would see a load of 100/15/15 = 0.4 ohms, which of course would not work too well :-)
As Larry alluded to a resistor could be placed on the primary side of the SUT, that would provide a 100 ohm load in combination with the 209 ohms, but I would not want to speculate as to how the resulting sonics would compare with the paralleled 43K/47K secondary side loading approach.
Regards,
-- Al