Time to get back on the soapbox for a little while...
My apologies in advance. It would seem that I'm feeling a tad pompous/maudlin

this morning.
It is possible to model the cartridge/SUT/preamp interface with extreme precision. I've done it, and I'm certainly not alone in this. You can make the model replicate the distortion, frequency response and noise with very close compliance to measured results. You need to include all of the commonly accepted parasitic components and impairments associated with the transformer (at least a sixth order system), the cabling, the input impedance of the preamp, and the electrical characteristics of the cartridge (at least a third order system). You even need to add non-linear elements to replicate the distortion, although I ignore the need for this when I model the transformer Barkhausen noise.
You can even make measurements and include the mechanical components of the cartridge (also at least a third order system). However, it's a pretty complicated, highly iterative, process, and not for the faint of heart.
However, why bother?
My phono stage design measures as close in frequency response to the ideal RIAA characteristic as a CD is to a flat response- errors in mdB- has essentially zero measurable distortion by any metric you choose to apply, meets all of the accepted psycho acoustic metrics, has arbitrarily adjustable input impedance, extremely low input noise, extremely high and frequency independent overload characteristics, etc. etc. It's just about as ideal as an RIAA stage can be, and people STILL insist that this other design sounds better or this one will sound better if only you make this change, and also insist on using strange load values on their cartridges that are guaranteed to alter the overall response in ways that deviate from the optimal, as defined by the manufacturer of the cartridge.
Heck even the designer of the cartridge I use- the Miyajima Madake- informed me in an email exchange that I had with him that even though a certain set of load components gave the flattest response (and I confirmed that with measurement/simulation) and was necessary to meet the published specs, that he preferred a sub optimal load, because it sounded better to him...
Just do what you feel and stop trying to justify it, or get really curious, learn to use SPICE, buy test gear to allow measurements to be made, learn how to extract component values to match transformer response curves (I use an optimizing extraction program "borrowed" from ADI's modelling group a number of years ago), etc. etc.
Frankly, this all seems like too much bother (unless you just happen to be me, or some other OCD driven technical person, for example).
Look, the way I approach these things is basically a world away from what the usual audiophile does. I can't say that I don't believe in any of the usual audiophile bull****, as there is, and always has been, some grain of truth in what is said, and much of that truth has become apparent in the last 50 years.
However, having said that, much of what is said IS bull****, nevertheless.
My system IS objectively flat within a few dBs- 16Hz to 20kHz +/-3dB. It is extremely low distortion; it creates a realistic phantom image field with great detail. It does all of the things that audiophiles crave, yet small changes in frequency response in certain areas- well within the +/- 3dB tolerance significantly change the sound/image profile.
Also, the present speakers employ DSP in the dual woofer LF to create a much more dipole like bass response that better matches the dipole characteristic of the electrostatic panel.
Yes, it does sound different than the essentially identical predecessor that I had (ESL11A now, Montis then) that did not do this, and there are those that claim that they can "hear" the change in the radiative pattern due to the change from dipole (the electrostatic panel) to diffraction limited omnidirectional (the bass driver boxes) sections in the speakers. My current observations sort of confirm this, as the difference is subjectively obvious, but when others have been asked to judge the speaker quality in the region subject to these changes (c. 500Hz and below) the jury has been split on which one is better/more realistic.
Interestingly enough, false image theory suggests that the "best" speaker is one with a horizontally omnidirectional, vertically coherent, frequency independent, radiation pattern (i.e. a very thin, tall speaker with a width less than a wavelength at 20kHz, or about 1.7cm (my apologies if my math is wrong) that operates seamlessly down to c. 100Hz where we no longer can detect directionality in the sound field.
How many of us have one of those, and even if we did, do we want to listen in an anechoic chamber and use DSP to shape the acoustic field pattern appropriately to cancel reflections etc.
Anyway, enough rambling. The bottom line is, don't sweat the details. Just do what generations before you have done, use your ears and convince yourself that what you have sounds fine, and all will be well- at least until you hear something "better", or someone tells you that something is "better", and because you have no objective "reality" to fall back on you then go further down the rabbit hole...