My Pure Fidelity Stratos (based on the Gold Note Donatello) has a 45 ohm impedance and recommends loading between 400-500 ohm (figuring 450 ohm to be optimal?). However I haven’t really heard any difference between 100 ohm and any variation between 400-500 ohm.
What I did on my JC3+ phono stage was set the variable dials to 450 ohm and then flipped the switches between MC Variable and MC 47K and that’s where I actually noticed an improvement. At 47K the soundstage is wider and deeper with no detrimental effects that I can hear on top end, harshness, or bass, so that is what I’m sticking with.
I am guessing a lot of this must be system-dependent because according to the manufacturer I should get optimal sound between 400-500 ohm but according to my ears I can’t hear any differences or improvements until I load it all the way at 47K.