Hana SL vs AT Art 9

Transformers do not have an "impedance" per se.  They reflect the impedance of the device connected to the opposite side, depending upon the turns ratio.  You're correct that an SUT with a voltage gain of 13 (i.e., a 1:13 turns ratio) would give an impedance of 278 ohms to a cartridge on the primary side, if loaded at 47K ohms on the secondary side.  But it's not a "fault" of the Hana, if the Allnic has that rather oddball turns ratio of 13.  Most typically, SUTs come in ratios of 1:10, 1:20, etc.  You could easily cure the problem, if it really is any problem, by installing a load resistor on the secondary side that is higher in value than 47K.  For the cartridge to see 400 ohms, the load resistor on the secondary would have to be about 68K ohms.

The AUT 2000 has four settings; +22dB (x13), +26dB (x20), +28dB (x26) and +32dB (x40).  Impedance for each setting is 278Ohm, 117Ohm, 69Ohm and 29Ohm respectively, if I remember correctly.

lewn,
I have wrote about impedance of cartridge coils - 30 ohms.
Manufacturers do give recommendations (sometimes) about that also.
Of course we can say no to it. 

As about your example yes it's possible to change 47k ohms resistor into 68k ohms but I don't think that user will want to remove it from Allnic H-1202 and solder 67k into the place :)

FYI the ML is $1200 and has a middling output (.4mv) that might be a less than ideal match for some phono preamps.  
it also has an aluminum cantilever.  
hearing it briefly it has a channel imbalance and sounded a little brighter than my preference- also a higher amount of surface noise.  
I'll take the ART9 any day of the week.  

Still seeking info/insight from someone with direct experience listening to Hana ML and AT ART9 in same system.
TIA