Blindly parroting frequency numbers without clear designation of the related decibel level is an effort in futility. In looking at the 3-200kHz number of the Technics you reference (SH-305MC) there is no designation of the attenuation level at the specified frequencies, They do state 20Hz to 100kHz ±0.2dB but fail to state the exact test conditions (source Z, Load R and C). The Denon AU-1000 states 5Hz to 200kHz but also lists no other test conditions. The Frequency response plot I found shows it to be -2dB @ 5Hz and -4dB @ 200kHz again without specifically listing the complete test conditions. One could assume that the source is 30Ω and the load 50kΩ and there is mention of a low capacitance accessory cable so that is more info available than the Technics.
For any design it is easy to find and publish the optimal wide bandwidth conditions for great measured response but absent the full details of the test condition, the numbers become meaningless. If the underlying numbers have no real value, then any presumptions based on those numbers also lose validity. I also fail to see how you can consider both of these transformers to be "flat" for the bandwidth you quoted yet fail to see the ±1dB response from 10Hz to 230kHz of the EM/IA 1:20L driven from a 9Ω source and loaded with 300kΩ in parallel with 80pF of capacitance.
I do want to be clear that I do not think frequency response should be the sole dictator of "quality" of a SUT. Bandwidth is just one parameter of many that has to be addressed in a given design. In fact assuming the frequency response safely covers the audio band, I find core material, dielectric choice and winding wire to be far more dominant factors in the final sound. I find extending bandwidth (particularly at high frequencies) is simply more icing on an already delicious cake.
Elevating the merit of a SUT based on a single ambiguous parameter as you do is like purchasing a sports car because it is a pretty shade of red or has a lower curb weight than the competition.
dave