@lewm- two comments. First, I agree that there is no absolute in matching numbers -impedance of cartridge to primary or input of SUT. I’ve experimented in each case, both on the Allnic and on the outboard unit I use in my vintage system.
Your observation that the SUT does not present a load is intriguing to me. My goal in the above statement was to demystify some of this stuff and simplify it, so it didn’t seem like a dark art. Thus, I used the terminology with a nod toward you.
I do often refer to the setting of the primary or input as the "load" the cartridge sees. I’m also reminded of the occasions where people talk about "loading down" a cartridge as opposed to running it wide open, i.e. 47kOhms.
Thus, this explanation (from a site called "hi fi for lo-lifes"-a moniker that amuses me), speaks in just such terms:
"These passive windings have ratios. These ratios operate as approximations to specify a SUT for matching with specific cartridge impedances. Standard ratios tend to be 1:20 or 1:10 (this is the “gain” usually translated to dB) but numerous ratios exist for differing cartridge specifications, and many SUTs feature multiple winding ratios to add flexibility for different carts (a 1:20 SUT may also include a setting for 1:40 windings). A general rule for MC carts is they prefer a load impedance of 3~6 times their output impedance (for example, a 20-Ohm output impedance cartridge would work well with 60~120 Ohms of input impedance). A 1:10 winding ratio means that the secondary winding has 10 times the number of turns of the primary winding, so the voltage for the secondary is roughly 10 times that of the primary. But, that’s not all the magic the transformer is performing, it is changing the resistive load the cartridge “sees” by squaring the turns ratio divided into 47,000 Ohms (this is the impedance). This translates to the cartridge “seeing” a load impedance of 470 Ohms instead of 47,000 Ohms, a number most MC carts are quite happy with."
I’m comfortable with that explanation. Tell me where I’ve gone astray- not to argue, but to inform. Ty.