Odd that Boulder would suggest 100 ohms generically for all moving coils.
The load impedance of a device should be at least 10X the source impedance of the device driving it to minimize insertion loss. Even at 10:1 you have a 1/10th loss of voltage IIRC. So a 0.3 mV, 10 ohm output impedance cartridge would lose 0.03 mV at the front of the phono stage with 100 ohm input impedance.
Now if you plugged a mid output Benz with a 24 ohm output impedance and 0.8 mV output into the 100 ohm phono stage I think you'd have around 0.5 mV insertion loss (if I'm remembering the math correctly), which is starting to get considerable, now it's like you have a .3 mV cart -- so you crank the gain to make up for the signal loss and you wind up with a higher noise to signal ratio than before. That's why Benz recommends greater than 200 ohms loading -- 250 ohms, 470 ohms, 1000 ohms, 47kohms even. 200 ohms is the minimum recommendation; not the preferred loading.
I know people like to load down their phono cartridges as a way of shaping the tone. I never quite got that. I'd rather just get flat frequency response and as little voltage loss as possible with as few resistors inline to add thermal noise. Greater than 10X source impedance is the starting point for me. There shouldn't be a magic number at which to load one kind of cartridge or another. It really depends on the cartridge's specs.
With MM and high output moving coils, there are other considerations. The higher inductance of those carts means you have to be careful about the capacitance loading or you'll change the frequency response of the system, but that has to do with the RLC circuit formed by the cart's inductance, the capacitance in line, and the phono stage's input impedance. That's a whole different calculation. But the impedance loading still should be at least 10X the source impedance. The source impedance is just typically much higher so the load impedance has to be much higher. You wouldn't want to load your 660 ohm output impedance Clearaudio Virtuoso at 1000 ohms.
The load impedance of a device should be at least 10X the source impedance of the device driving it to minimize insertion loss. Even at 10:1 you have a 1/10th loss of voltage IIRC. So a 0.3 mV, 10 ohm output impedance cartridge would lose 0.03 mV at the front of the phono stage with 100 ohm input impedance.
Now if you plugged a mid output Benz with a 24 ohm output impedance and 0.8 mV output into the 100 ohm phono stage I think you'd have around 0.5 mV insertion loss (if I'm remembering the math correctly), which is starting to get considerable, now it's like you have a .3 mV cart -- so you crank the gain to make up for the signal loss and you wind up with a higher noise to signal ratio than before. That's why Benz recommends greater than 200 ohms loading -- 250 ohms, 470 ohms, 1000 ohms, 47kohms even. 200 ohms is the minimum recommendation; not the preferred loading.
I know people like to load down their phono cartridges as a way of shaping the tone. I never quite got that. I'd rather just get flat frequency response and as little voltage loss as possible with as few resistors inline to add thermal noise. Greater than 10X source impedance is the starting point for me. There shouldn't be a magic number at which to load one kind of cartridge or another. It really depends on the cartridge's specs.
With MM and high output moving coils, there are other considerations. The higher inductance of those carts means you have to be careful about the capacitance loading or you'll change the frequency response of the system, but that has to do with the RLC circuit formed by the cart's inductance, the capacitance in line, and the phono stage's input impedance. That's a whole different calculation. But the impedance loading still should be at least 10X the source impedance. The source impedance is just typically much higher so the load impedance has to be much higher. You wouldn't want to load your 660 ohm output impedance Clearaudio Virtuoso at 1000 ohms.