It doesn't make any (mechanical engineering) sense. And certainly ruins any relationship one is trying to establish between cartridge compliance and tonearm effective mass. Especially after all the effort in recent years that cartridge makers and tonearm designers have made to machine the bottoms of headshells and tops of cartridges perfectly flat!
If a headshell spacer is required, it should be metal, of the same material as the headshell. First, so there is no differential expansion between the two parts with changes in temperature. Otherwise the bolt tension could become reduced over time. Second, wood is a cellular material and not dimensionally stable as metal, which is a crystalline material and can be machined to precision tolerances.
Putting a hard plastic washer on top of the headshell (under the mounting bolt head, or under a metal washer if the bolt head is too small in diameter) is actually a good thing Martha, and won't compromise the tight joining of cartridge to headshell. Instead, it allows for applying maximum torque to both bolts equally, with much less danger of stripping threads -- especially since so many cartridges are pre-threaded now and some of them have plastic bodies too (yikes!)
When I attended that little technical school in Cambridge, my acoustics professor, Robert Newman, had a favorite saying, "Sound is Round, and Wood is Good." But I believe he was referring to halls and instruments, not tiny mechanical devices.
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