Amen to the previous posts targeting the importance of the load a SUT is presenting to the cartridge in front of it. I recently acquired a K & K Premium SUT using Lundahl LL1931. It has solder sockets that allow relatively easy use of parallel resistors to precisely adjust the loading for the cartridge being used.
I was able to compare the K & K to the internal transformers on my EAR 834P (heavily modified but retains the stock transformers). After confirming that the EAR presents loading of about 125 ohms to the cartridge I made the adjustment to the K & K to present a similar load. Kevin Carter provides an .XLS spreadsheet file to be used for this purpose. What I found is that with similar loading of 125 ohms (EAR) and 122 ohms (K & K)to the my audio Technica AT33PTG the frequency balances were nearly identical. Yes, there was some difference in the sound of the two SUT, though nothing of the magnitude that I heard with dissimilar loading.
What the load matching allows, to paraphrase what others have stated, is the ability to compare "apples to apples."
Otherwise one is introducing an uncontrolled and unaccounted for variable into the "experiment."
I was able to compare the K & K to the internal transformers on my EAR 834P (heavily modified but retains the stock transformers). After confirming that the EAR presents loading of about 125 ohms to the cartridge I made the adjustment to the K & K to present a similar load. Kevin Carter provides an .XLS spreadsheet file to be used for this purpose. What I found is that with similar loading of 125 ohms (EAR) and 122 ohms (K & K)to the my audio Technica AT33PTG the frequency balances were nearly identical. Yes, there was some difference in the sound of the two SUT, though nothing of the magnitude that I heard with dissimilar loading.
What the load matching allows, to paraphrase what others have stated, is the ability to compare "apples to apples."
Otherwise one is introducing an uncontrolled and unaccounted for variable into the "experiment."