Nil, the 25x rule emerged from experience and experiment and also compiling data from those (few) cartridge manufacturers who actually publish optimum load values for their products (like van den Hul).
Anyway after compiling a lot of data (on normal output MC cartridges that is) and comparing it with various internal resistance figures, the multiple always seemed to come out at or near 25. To save time, since most cartridge maker's load specs are so vague, it seemed like starting with a value around 25X the internal resistance would put you at or very near the goal; instead of stabbing all over the place from 5 to 47K ohms!
Anyway after compiling a lot of data (on normal output MC cartridges that is) and comparing it with various internal resistance figures, the multiple always seemed to come out at or near 25. To save time, since most cartridge maker's load specs are so vague, it seemed like starting with a value around 25X the internal resistance would put you at or very near the goal; instead of stabbing all over the place from 5 to 47K ohms!