Raul, I have no idea what you are trying to say. Please clarify. Thanks.
From the one sentence I think I do understand, how can one subtract the effect of the load resistance when the entire question revolves around the value of the load resistance? Ralph says that low value load Rs tend to impede the cartridge's ability to trace HF. My idea, for good or ill, is an attempt to explain how that might be the case, but I am saying that the load resistor, for an LOMC, is in parallel with the coil resistance, which is already usually less than 20 ohms. So the parallel sum of the value of the coil resistance plus the load resistor will always be less than 20 ohms. In other words, the load resistor does not make a big difference and maybe therefore should not have much effect on the magnitude of any "back EMF" generated at the coil/magnet interface. This would lead me to disagree with Ralph, but the whole issue is a bit over my head to begin with, and I seek input from others who know more than I do. There's another way of looking at it, too.