I recently made a DIY SUT using Jensen transformers following their recommendations along with some help from @SIY. It worked perfectly first try and cost about $250 all in. My understanding is that in addition to the MC coil being lower mass the lower impedance also interacts much less with the capacitance in the interconnects which makes it easier to get a flat FR. Attached are some measurements of a VM 540 ML and a Demon 103 R and SUT.... Everything the same except cart and SUT. I used a test record and peak, hold, continuous on the oscilloscope.... In this case the MC SUT has much flatter FR and to me subjectively sounds better (comparing needle drops).