I agree less is more (and thus don’t like using more connections, resistors, etc, than necessary), but this is about trying different loading with a cart/SUT/phono setup to see what sounds best. If the resistors make a difference, then I would most likely change to a different SUT with different loading characteristics.
But I disagree that adding a SUT alone to a phono stage would lead to sound degradation. To me, the benefit of a SUT is not just gain. YMMV.
But I disagree that adding a SUT alone to a phono stage would lead to sound degradation. To me, the benefit of a SUT is not just gain. YMMV.