well, saying there is no need for a "fancy transformer box" is just a little silly dont you think? If you are running a line level to a guitar amp just to "make a sound come out of the amp" then thats fine, run it through an aux and hope for the best and Id bet that waaaay more than half of the "reamping" activities out there would probably fall into that category. But you know, you can also take your 150 ohm mic annd plug it into your 600 ohm line level input and "just make a sound" too. If you keep turning up the gain, eventually you'll hear it, along with a ton of system noise and a constricted bass response.
There are PLENTY of occasions where an efficient line to instrument level transformation is needed. Any application where you need good headroom, like using an echoplex for instance, a wah pedal, phasers, really most any effects in a mix, you'll want to properly handle your impedance between stages. If you've never bothered, you should check it out, it will wildly improve the qualities of your mixes.
As far as JC goes, his personality aside, kudos to him for having the insight to legally protect himself. dont undertsand why people who are smart enough to make money in this world take so much shit for doing so. I'll tell you what, I wish I had the patent on the reamp process. I wish I had a trademark on the word "the" also. I'd laugh all the way to the bank on the heels of everyone telling me how callous I was for doing so... I think its just slightly unrealistic to knock someone for this. Probably about as silly as say, owning the patent to a reamping process and then implying that the product you make is the ONLY right way to achieve AHEM an impedance transformation...
dave