You might figure all a SUT does is boost voltage, so if you have a 1:10 turn ratio and you put in 1mV - you end up getting roughly 10mV at the output, et voila! Unfortunately, that's not all a SUT does. A SUT also adjusts the resistive load seen by the phono cartridge. The resistive load is the result of dividing the MM input stage resistor's value (typically 47KΩ) by the square of the turn ratio (in a 1:10 SUT, this becomes 10²=100). So in the example above our cart now sees the resistive load of 470Ω (which is the result of 47000/100).
So where does this lead us? There's just one more mystery to unveil. The resistive load interaction with the internal cart impedance affects the total voltage output. If the resistive load, for example, equals the internal impedance, then the output voltage is halved.
The bottom line is the output voltage is no longer dictated solely by the SUT's turn ratio. In fact, it's a balance act between the internal resistance of the MC cartridge, the resistive load seen by the MC cartridge (affected by the MM input stage resistor), and the output voltage of the MC cartridge.
Now, MM input stages have fixed minimum (input sensitivity) and maximum (overload) thresholds and we have to stick to a range between those. Since it all boils down to the specific parameters of the cart (output voltage and internal impedance) and is affected by the MM input resistance as well as the SUT's turn ratio, you can now see why it's extremely difficult to incorporate a one-SUT-fits-all solution into a phono stage. It's complex, expensive and probably quite restrictive in terms of tweaking to a specific cart.
There are many threads here dealing with just matching a SUT with a single MC cart. Imagine what it takes to match all MC carts...