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Somewhere behind all the above that coming together in one permutation or another is Math. It is quite difficult to see where the individual place much care on the Math that is not the commonly used criteria for matching a Device to another Device.
The Topic of Math most recently under discussion and now dominating as a Spoiler, is as far to the extremities and circumscribed in content, as can be imagined, when comparing the content to the OP's original request for information.
Respectfully I’ll offer an alternative…
The section with the URL link on “the gain of SUTs” had some compelling maths that to help to show how some SUTs may be a better match for some carts.
I would say that that “linked info” falls squarely within the second paragraph of the OP’s ( @drbond ) question.
Para2:
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Assuming an appropriately / ideally matched SUT and MC, What are the inherent advantages or disadvantages of inserting a SUT after the MC in the audio chain? Does the SUT theoretically enhance or degrade the sound quality? What does the SUT actually do to the sound quality?
Even the OP’s first paragraph mentioned wanting to understand the theory behind a SUT. So the beauty of Maxwell’s equations sort of is a real manifestation of scientific understanding becoming an engineered product.
While many an end user may not want to understand it, and would rather have a recommendation of one particular SUT and similarly one specific cart… it is none the less a true thing of beauty how both the cart and SUT work.
There is more science and math in it than magic .
But the OP can (and should) certainly drive the conversation in a way that helps them.