In my case at least, there's a clearly audible SQ improvement when going direct into my Power Amp.
But I would strongly advise against using just your DAC's volume control ! One mistake, and you've blown your speakers - and maybe your ears, lol.
This is what I'm doing:
I use a totally passive volume control, at my listening chair, between my DAC and the power amp input of my Sansui AU-9900. (bypassing it's switching and tone controls)
It is just a dual 50K ohm pot - no electronics in it.
I feed the the DAC's output to and back from the vol control through approx 15ft of Canare cables that I made up for this.
It works fine, there is no audible SQ degradation at all from cables length , and it's so nice to just reach over from my chair to adjust volume.
https://www.amazon.com/dp/B07GRLV7XG?ref=ppx_yo2ov_dt_b_fed_asin_title