I agree that the investigation can be broad, others have shared in such a broad investigation.
I don't agree the Math only is the defining information that should create a shortlist of options to investigate. The end sound and how it impresses is the one element that really matters. To discover end sound, foot work and listening is what is required. A built in MC Stage is out there to be discovered that does sound very impressive, a SUT or Head Amp' used in conjunction on the same Phon' can create a end sound that has that extra level of appeal. The added devices in the Signal Path will need to audibly assessed for what is removed or added.
My selections have added to the end sound, to my liking preference. Nothing of attraction is perceived to be diminished to the point it is a detriment to the end sound, through adding the additional Selected Cables and Selected Device.
I have experiences where the above has not occurred and devices being investigated have been rejected for the impression had on the end sound.
The following Links will show another respected individuals experiences and assessments of their own SUT investigations. There will be more info to be assessed resulting from others who are contributing. An open mind and broad experience become a great aide on the SUT / Head Amp' subject.
https://forum.audiogon.com/discussions/review-of-quadratic-mc-1-sut-with-comparisons-to-other-suts-2
https://forum.audiogon.com/discussions/hagerman-piccolo-zero-new-transimpedance-head-amp