I think level matching is important. The Rothwell site the OP referred to is a nice discussion of the basic considerations for matching SUT and cartridge. My first SUT was a Bob’s devices Sky 40, which I paired with an AudioTechnica AT1000 (handmade by a Japanese grandma in the Audio Technica basement). That cart has a rated output of 0.2 mV and internal impedance of 3 ohms. Bob Sattin likes to match impedance, so he recommended his Sky 40. My phono stage has an input impedance of 47000 ohms, so doing the math, a Sky 40 presents a load of about 29 ohms to the cartridge. That’s pretty darn close to the theoretical minimum of 30. So far, so good.
I was pretty happy with the result. My phono stage has separate MC and MM inputs. The MM is straight tube (12AX7), but the MC input adds a jFET gain stage between the cart and the first tube stage. The MC input actually sounds pretty good with the AT1000, but the volume is a little low because the cart only puts out 0.2 mV. With the Sky 40 into the MM input, it was a lot louder. But I think it was too much. The signal level presented to the MM input was 40x0.2= 8 mV. The input sensitivity of the MM input of the phono stage is rated at 4.5mV. So while the Sky 40 gave a good impedance match, I think it was overdriving the input stage.
I decided to try a K&K diy kit, because at the time Lundahl had just come out with a new series of transformers, one of which seemed a likely good match as it had a turns ratio of 1:24. That gave an output level of about 4.8 mV, which matched the input sensitivity of the phono stage much better. I’ve been using that setup since, and find it marvelous.