Dear @drbond : " Does the SUT theoretically enhance or degrade the sound quality? What does the SUT actually do to the sound quality? "
First any device where the signal must pass degrades the sound quality, so the SUT degrades the signal quality and there is no way no matters what that that SUT could enhance the audio signal.
Today SUT's exist because there are tubes phono stages and even that exist 2-3 all tube high gain active units those are not the best solution for LOMC cartridges.
A SUT is not a passive device because any audio signal passing trhough those transformers makes that the " hundreds " of meters on each transformer react to that signal and starts the degradation and you have to think that the signal has a " long trip " inside each transformer wires and at each mm. the audio signal is degrading by that SUT.
In the other side a good SS active high gain design say ith bipolar active devices the signal must pass only trhough a matched pair of transistors in that first critical gain stage and degradation is at minimum way lower that in a SUT.
Advantage of a SUT: NONE. SUT develops or could be contaminated with some kind of " noise/colorations " and yes its frequency response is way limited and not only that: everything the same the badwindth, noise levels, THD, deeper bass, etc, etc belongs to the SS active high gain.
You can ask for measured frequency response and the like to any today builder to confim all what I mentioned.
I owned and still own SUTs and the only one that I listen time to time is the Denon
AU-1000 modified by me where that SUT only sees a connector when in the MM phono stage. This Denon measured FR is: 5hz to 200khz, that's exceptional for any SUT and I admit that my modified unit puts the level degradation ower that any other SUT I experienced but not even my SS Essential 3180 phonolinepreamp.
There are several SS active high gain phono stages and normally are expensive ones as FM Acoustics or CH or the Channel D Seta L20 but exist very low price as 2.5K only SS units that makes a formidable job. Here one of those unit reviewed by MF and compared against Dartzeel and other way $$$$$ phono stages:
Today top LOMC cartridges are really expensive and makes no sense at at all try to been mated with a SUT that as I said and no matter what will degrades that valuable cartridge signal.
For me that I'm a MUSIC lover the only path is a SS active high gain phono stage but only an opinion.
Regards and enjoy the MUSIC,
R.