Hana SL vs AT Art 9

From technical point of view Allnic AUT 2000  step up's what about cartridge matching impedance wise? I have found nothing about it.

Hana SL has weird specs -  recommended impedance of >400 ohms.
IMO Hana ML at least from the first glance is easier to get into sweet spot - <100Ω (ML) . 

Why is the recommendation of >400 ohms for load resistance "weird"?If you use a 1:10 Step-up into the typical 47K ohm load resistor of an MM phono stage, you end up with the cartridge seeing 470 ohms. Just right for the SL.

You know good SUT with step up 1:10 and recommended impedance 30?
Allnic AUT 2000  on x 13 if it's not tuned should give ~ 300 ohms natural impedance.

Transformers do not have an "impedance" per se.  They reflect the impedance of the device connected to the opposite side, depending upon the turns ratio.  You're correct that an SUT with a voltage gain of 13 (i.e., a 1:13 turns ratio) would give an impedance of 278 ohms to a cartridge on the primary side, if loaded at 47K ohms on the secondary side.  But it's not a "fault" of the Hana, if the Allnic has that rather oddball turns ratio of 13.  Most typically, SUTs come in ratios of 1:10, 1:20, etc.  You could easily cure the problem, if it really is any problem, by installing a load resistor on the secondary side that is higher in value than 47K.  For the cartridge to see 400 ohms, the load resistor on the secondary would have to be about 68K ohms.

The AUT 2000 has four settings; +22dB (x13), +26dB (x20), +28dB (x26) and +32dB (x40).  Impedance for each setting is 278Ohm, 117Ohm, 69Ohm and 29Ohm respectively, if I remember correctly.