For those who own many MC carts the obvious problem is this
''one to one'' approach between an particular cart and particular
SUT. I am not aware that anybody collects SUT's while there are
many who own more MC carts than one. So it seems that at least
3 SUT's are needed: for 2- 5 Ohms, 6 ohms -20 Ohms and above
30 Ohms. But even then Dertonarm's criteria can't be meet.
BTW I use Denon AU-S1 with 3 -40 Ohm reach.