It is interesting to note that as the frequency response approaches flat at 20kHz the phase shift increases further down into the audio band. In this case it becomes the choice of the lesser of two evils. Since no two people hear the same, it is no wonder loading of cartridges is such a hotly contested subject when it comes to transformers. It is my belief that often times when you adjust cartridge loading via the secondary of a SUT, the sound (and measured response) of the transformer is what is heard. This change in sound is then falsely attributed to the cartridge seeing a different load.@intactaudio Why would you want to adjust the cartridge loading? I agree entirely though that loading the transformer is for the benefit of the transformer and not the cartridge- what it appears you're also saying here. That is what I was saying earlier as well, if that was not clear.
An SUT that has troubles making it to 20KHz it is a bit troubling- I would expect 50-70KHz at least on a part with that little power requirement. But that is of course ignoring the inductance of the cartridge... But your graph didn't suggest anything about that.