Hello and thans for visiting the Vista Audio circle. Below please see my comments.
* In regards to the DL-103R, is there any merit in using the Cinemag Step-up Transformer in conjunction with the Phono-1+? It seems like that wouldn't make any sense, but since I just bought the thing I hate to turn around and sell it at a loss. Plus I've heard such great things about how they are a match made in heaven.
#### I agree with you that minimizing number of components in the reproduction chain seems like the best way, but Phono 1+ can certainly accommodate either option.
* Regarding the ability for a customized resistance, I'm not really sure what I would choose there. Back to my first question, would it be better to have one made that is tuned to the DL-103R? Or one that is tuned to the output of a Cinemag SUT?
#### It's really hard to say which one would be better, I have good experience with Phono 1+ and DL-103R, but no experience with Cinemag SUT. In any event, one after-sale loading and gain modification is free of charge, any subsequent one is, I believe reasonably, priced at $50.