I'm new to Step Up Transformers

Only 30 years?

Yes 30 yrs and I’m still learning. I have many diehard buddies that been in the hobby longer and are great resources. I live in NYC and here we get access to everything with components, tweaks, designers, great audio clubs. 

In fact many people do not know that proper loading is usually done from a selector switch on the phonostage in which the switch run through a series of resistors. Someone looking to have there preamp get the proper load for their cartridge is a very simple thing. Just look up the spec on the cartridge and insert the proper resistor in the phono input stage of the preamp.

@lowtubes If we are talking about an SUT in the signal chain this is just about guaranteed to not work. But if you enjoy the sound that's fine.

I ran an LP mastering operation and recording studio so I have LPs I recorded. My perspective is thus a bit different; using LPs you recorded make a great reference for really knowing what is going on.

If you weren't referring to an SUT in the quote above, the loading resistor is really for the benefit of the phono section rather than the cartridge. When the cartridge plays it generates RFI (Radio Frequency Interference) which might be as high as 5MHz on account of the inductance of the cartridge being in parallel with the capacitance of the tonearm cable. Some preamps react poorly to that RFI so their designers added a switch to allow you different resistors which detune the resonance that causes the RFI. But if your phono section doesn't care about the RFI its plug and play. 

If you were talking about an SUT above, the capacitance of the tonearm cable and the cable between the SUT and preamp plays a role in the correct loading values (meaning its not something you can just 'look up'). Sometimes the correct load isn't just a resistor but a resistor and capacitor in series.

Yes I agree that inserting a capacitor at times in series with a resistor gives a more stable and beneficial result. I’m aware that the resistor is for the preamp to see, but one needs to know the specs of the cartridge to insert the correct value resistor. My friend who owned a recording studio in Manhattan heard my setup and said the same thing you’re saying but he did admit my vinyl sounded fantastic. So did my other friend who listens to lot of Reel to Reel, he owns 15 machines, one of his cost $40,000. And another buddy of mine who has one of the best horn speakers posted on YouTube liked my vinyl very much. Point I’m making, I don’t care what people think on how a system should work. I’ve heard the most complexed systems sound great, and the most simple sound bland.  And then vice versa. This hobby you cannot put on paper and expect great results.  Assembling components together with the correct synergy has worked for me so far. 

So in theory, the factor of insertion of anything shouldn’t improve anything or make anything sound better but in my experience it has at times. For many years, diehard audiophiles used these SUT devices. A very popular SUT is the Altec 4722.  Lots of people had fantastic vinyl setups using this SUT.  If inserting a SUT isn’t a good idea, explain that to the thousands of serious audio that have done it with great results.