The EAR MC-3 and MC-4 also use that "tap / coil ohms" labeling, and I hate it lol. There is no "standard" for what actual dB gain or ratio these ohm labels correspond to. And they generally assume a traditional iron coil former (efficient), but cartridges with the same coil impedance can have wildly different output levels (or vice versa) depending on design - look at Benz’s LPS (ruby plate former) with 38 ohm coils providing 0.34mV output, versus My Sonic Labs with 1.4 ohm coils for 0.5mV output!
This kind of taps labeling works better for tube speaker amps, because almost everyone has either 4 ohm or 8 ohm speakers, and gain matching isn’t as crucial there (adjust your preamp volume accordingly, to an extent).
For a SUT, labeling either the gain ratios OR dBs is much more useful. On my EAR MC-3, the taps: 4 ohms, 12 ohms, 40 ohms correspond to (I think, roughly): 4 ohms = 28x (+29dB), 12 ohms = 18x (+25dB), and 40 ohms = 10x (+20dB).
I think this tap labeling was used only to help its users avoid the most minimal amount of math calculations: match your cartridge's coil spec to the tap, and hope the SUT designer had your cartridge's relative design / efficiency in mind.