My post indicated 100 Ohms, as in "one hundred Ohms", not 100k (one hundred thousand) Ohms or even one thoussand Ohms). Anything higher than 100 Ohms for a Koetsu does not load the cartridge sufficiently for good, warm full sound, but instead tends to brighten up the cartridge, often to compensate for too low a vertical tracking angle. The correct way is to use 100 Ohms and adjust the VTA to obtain the best frequency and focus balance. Other Koetsu owners should also contribute to this thread but most will tell you 100 Ohms is the correct load. I have an Urushi and Krell KPE Reference and ran extensive tests to determine that 100 Ohms was best. Also, check Koetsu's website (actually Musical Surroundings):
http://www.musicalsurroundings.com/koetsu.html
There you will see the load range as 5 Ohms to 100 kOhms.