Thank you Antin for the Soundsmith link. I could not find it. That is reasurring.
I have been in contact with Icon. They made the comment that transformers are largely self adjusting. I also asked them for a schematic of the MC input. They are telling me that there is no schematic since it is merely a 1:10 ratio passive transformer with a required output load of 47KΩ. And that I should follow Soundsmith's advice.
I have contacted Soundsmith, and supplied them with the PS1 MKII Specs. I am waiting for a reply.
I am also confused about the 100 Ωs. If Icon is using a 100 Ω resistor across the secondary. Then they should have notified me of that, or sent, what amounts to a schematic showing the 100 Ω resistor across the secondary. Which could easily be removed from the circuit.
My calculations were exactly the same as the Soundsmith link.. The source should see a 470 Ω load. Which is perfect. If the Sussuro is seeing 470 Ω. Then that is what I should expect with the Zephyr Star.
I am anxiously waiting for Soundsmith to weigh in on this. I will let you know what they say. But from what is stated in the link. It seems to imply that a 1:10 SUT should do the job of delivering a 470Ω load.
I am also going to supply Icon with that link. And inquire how the 100 Ω load is being calculated.
Since I am unfamiliar with SUTs. This has proven to be an education for me.
Thanks to all for your responses.