The K&K link does not "back" what Ralph says. Ralph states (correctly) that for any given source there is one load that will make the transformer act in the manner for which it was designed. The K&K link assumes the transformer to be a perfect device that simply reflects an impedance and has no other impact on the sound. It is my belief that SUT's should be designed to work optimally in an unloaded situation with 47K input resistor and ~100pf of cable capacitance being the worst case situation. If the cartridge needs additional loading that should be placed at the primary of the SUT to load the cartridge directly. I find secondary loading to make a cartridge behave under various situations to be a sonic band-aid.
Years ago I found it interesting that people who use active gain stages tend to find their MC cartridges insensitive to loading and those who use SUT's can get fanatical about it. I then went through the process of playing with loads on both the primary and the secondary of various SUT's and found that loading the secondary had a much more profound effect on the sonics. If the transformer were ideal then a 100Ω load should be a 100Ω load independent of whether it is at the cartridge directly or reflected through the transformer. Since the differences were not subtle I came to the conclusion that the load on the secondary was altering the sound of the transformer as much or more than it was the cartridge. This goes a long way to explain the "black art" label attached to loading SUT's since loading the secondary changes both the sound of the SUT and the sound of the cartridge at the same time.
dave
Years ago I found it interesting that people who use active gain stages tend to find their MC cartridges insensitive to loading and those who use SUT's can get fanatical about it. I then went through the process of playing with loads on both the primary and the secondary of various SUT's and found that loading the secondary had a much more profound effect on the sonics. If the transformer were ideal then a 100Ω load should be a 100Ω load independent of whether it is at the cartridge directly or reflected through the transformer. Since the differences were not subtle I came to the conclusion that the load on the secondary was altering the sound of the transformer as much or more than it was the cartridge. This goes a long way to explain the "black art" label attached to loading SUT's since loading the secondary changes both the sound of the SUT and the sound of the cartridge at the same time.
dave