Ack, it looks as though the "theoretical ideal" is not attainable in my case. Al M. was over last night and we repeated compared my former loading of 47K ohms to my current preference of 250 ohms. We used the large scale classical recording of Holst's Planets and the small scale string trio of the Janaki Trio. Our ears confirmed that the lower load setting was preferred. I think that increasing the loading by using a lower value actually decreases the amount of distortion we were hearing in both the high and low frequencies. There was more clarity, accurate timbre and articulation of both the cymbals, brass and timpani. The improvement was perhaps even more pronounced with the violin in the Janaki Trio.
It is possible that different listeners may have a different preference. I asked Al to describe the differences in what he heard, and he basically said that it sounds more "natural" at the 250 ohm setting without any loss in perceived dynamics or high frequency extension.
I was quite curious about the data you posted up thread in which you show decreases in volume with increases in loading (lower values). I wonder if this is a result of higher amounts of HF distortion being louder at the higher settings. You have written that in your case you are able to attain the theoretical ideal by loading at 47k ohms by lowering distortions in your vinyl chain, so I presume you disagree with my supposition. If so, what do you think explains the change in volume? Are you measuring dynamic contrast? Al and I did not perceive a decrease in dynamics when listening, though the formulae seem to suggest that frequency range can diminish with increases in loading.
I'm curious because it seems as though my perceptions seem not to correspond to what the measurements would suggest.
Yes, that was a fun and interesting evening. From the whole discussion around the topic I had expected that the sound would be more midrange-y, with less HF extension. This was not the case. HF extension and prominence was the same, but the treble sound was less white. Dynamics were the same too. The overall sound seemed just more natural, less synthetic. The Janaki string trio sounded more incisive and less diffuse than I remember, even though on this one we did not perform a direct comparison of the loading settings. On the Holst Planets we compared extensively.