Loading with a SUT has always seemed more flexible, less critical, than resistive loading on the input of a high-gain MC phono preamp. The 430 ohm loading reported by
@tima for his Lamm is the effective impedance seen by the cartridge due to the turns ratio of the transformer inside the Lamm and a loading resistor on the output of the transformer. A different stepup ratio or a different value resistor on the transformer secondary will change the effective impedance.
I have used SUTs with wildly different stepup ratios (and wildly different effective impedances) and while there are real differences they are not as hyper-critical as a resistor directly on the cartridge output.