I want to make sure we are talking about the same thing. Cartridges have a fixed DC resistance (DCR) if you measure the resistance between hot and ground connectors for each channel using a simple ohmmeter. Cartridges also have an output impedance, which would be the DCR + any changes in impedance with frequency of the audio signal. However, we are typically not told much about the frequency-dependent resistance, except usually we get a figure for "inductance", which is very low for most LOMCs. Anyway, I usually would go by the internal resistance (DCR) in order to choose a load resistance on the phono stage side or in thinking about an SUT. Rule of thumb says you want the ratio of the output impedance (in this case, the DCR) to the input impedance to be at least 1:10 or thereabouts. Also, in choosing an SUT, we need a certain minimum turns ratio to guarantee that the signal at the secondaries of the SUT will be sufficient to drive the downstream phono circuit. The turns ratio then has to interact with the load resistor at the phono circuit input, usually 47K ohms. As you know, the impedance "seen" by the cartridge will be equal to the phono load (e.g., 47K ohms) divided by the square of the turns ratio. So, if the turns ratio is 1:10, affording a voltage gain of 10, then the impedance/resistance seen by the cartridge would be 470 ohms (47K divided by 10^2 or 100). Any typical LOMC can drive the 470 ohm load, because any typical LOMC has a DCR <47 ohms, which exceeds the desired 1:10 ratio of output to input impedance. If your LOMC cartridge makes at least 0.3mV, the net signal voltage after the SUT would be 3 mV, enough to drive most MM phono circuits with at least 40db of gain. (This also depends upon the input sensitivity of downstream components and the efficiency of your speakers.)
I have two very different phono stages, but both have sufficient inherent gain for any LOMC that I can imagine. I now find that I prefer to listen to most LOMCs with "wide open" loading, setting the load R at 47K. That cannot be done with an SUT, because of the obligatory effect on impedance, in relation to the square of the turns ratio, that is a property of any SUT.
I have two very different phono stages, but both have sufficient inherent gain for any LOMC that I can imagine. I now find that I prefer to listen to most LOMCs with "wide open" loading, setting the load R at 47K. That cannot be done with an SUT, because of the obligatory effect on impedance, in relation to the square of the turns ratio, that is a property of any SUT.