This is really interesting, and the first time I've run into this formula.
Does that mean the quality of sound produced with the SUT will be the same as of phono stage loaded with a 200 ohm resistor (using the above example).
Reason I ask, my Benz Micro ACE S-L likes at least a 1K load; at least to my ears.
200 ohms would sound a little lifeless.
Actually, it should sound better with the SUT.
Generally, you first pick a SUT to provide sufficient gain (along with your system's other gain devices) to drive your speakers properly without distortion. That's the SUT's primary purpose as a passive device. That should be sufficient to get good sound. But to go the extra mile, IMHO, it is good to adjust the setup to get the MC to "see" the load resistance somewhat near what is recommended by the manufacturer. This can be done in some cases, for example, by using a parallel resistor at the input to the phono preamp.
I am testing this currently in my setup. I'm using a Dynavector 20x2L specified at 0.3mV output, internal resistance of 5 ohms, and recommended load resistance greater than 30 ohms. From my and others' experience, I know that the 20X2L typically works well with a load resistance between 50-150 ohms. Before adding the SUT, I was running it at MC/100ohms into my phono preamp and all was good!
Using my SUT at the 15x setting into my MM/47,000 ohm phono preamp, the MC "sees" about 208.9 ohms (47,000/15/15). To get the MC to "see" about 123.5 ohms, I can add about a 68,000 ohm resistor in parallel. To get the MC to "see" about 81.4 ohms, I can add about a 30,000 ohm resistor in parallel. Some math (oh no!):
Say I want the MC loading to be about 81.4 ohms on my 15x SUT, so...
81.4 ohms = X/15/15
(solve for X)
X= 18,315
Then to calculate the value of parallel resistor I need into the MM/47,000 phono input to get the 81.4 ohms...
Resistor = 1 / ((1/18,315) - (1/47,000)) = about 30,000 ohms.
With loading in this sweet spot (50-150ohms), I notice the SUT seductive qualities a lot more. It's a siren that beckons. YMMV.
Not sure if there are any SUTs out there where you can get or reduce the loading to 1K, though. But first thing is to get the proper gain with the SUT as I said earlier.