SUT - electrical theory and practical experience

I had a chance to listen to EM/IA SUT in my stereo yesterday.  It was a 1:10 Cu version made for my friends combination of a Lyra Atlas and Marantz 7C preamp. Cable was a .6 meter Nordost Quatrofil. On my turntable yesterday was a SoundSmith Hyperion MKII/Kuzma4p9 going into my Pass Labs XP-27 phono pre. I usually have the pre set on high gain and 500Ohm resistance. So for the SUT, I switched to low gain and 47k resistance. 
 

This experience supports a lot of what has been discussed on this thread.  The addition of the SUT made things sound a touch more crystalline and at the same time a touch more dynamic. Bass definition and soundstage depth suffered just a little as did overall transparency. Clearly this SUT works better for the tube MM stage that my friend uses.  Not that it sounded bad in my setup.  Just different and a little farther away from my preferences. I didn’t have time to swap in a Lyra Etna SL or my Koetsu RSP.  I bet that may have identified a better match with the SUT.

One of the things I love about the Pass is that I can use a wide variety of cartridges and find the optimal setting with the front panel switches. 

Thanks @intactaudio.  Your SUT has made a big difference in the quality of my friend’s stereo.  It works wonders with his Lyra and Marantz 7C pre. I think my listening impressions had a lot to do with my system, the cartridge and what I like.
I enjoyed hearing the differences but they were not what I expected. I bet if I brought my XP-27 to my friend’s system and swapped out the SUT, his stereo would loose some of its magic.