I don't know about "theory," but, I do know that I like the sound of a number of transformer coupled gear. That is what I am currently running. The "problem" is the limited compatibility of the amp with the transformer input. From experience, I know that if a capacigtor coupled tube linestage is used, it must have a BIG output cap and a pretty robust output (my Emotive Audio Epifania fits that bill, certain Audionote linestages also work at a local dealership which sells transformer coupled amps). Most tube linestages have something like a 2 uf coupling cap and sound thin and totally dead with such amps. Atmasphere says that his directly coupled linestage will work, so you have another fine alternative.
I have not tried solid state linestages which have very low output impedances that could easily meet the supposed at least 10 to 1 impedance ratio that is often bandied about.