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By just doing it right. Provide proper arithmetic and analog circuitry so there's no problem.
Exactly, this is part of a robust design that handles all reasonable inputs. Yes, the digital source engineers could do it, but they don't, so any competent DAC should account for it. The worst case is 44.1KHz so just give it 6 dB headroom.
I don’t think you’re arguing for the same solution. To me it sounds like @j_j wants a DAC that is specified for 4Vrms (5.65Vp) output to be allowed to peak up to 11.3V (6dB overshoot), and @MusicNBeer want’s to reduce the volume of the digital input signal to be reduced by 6dB before conversion.
The former solution might surprise amplifier input stages, the latter may be wasting dynamic range in situations where headroom is already provided (many software players, streamers, etc.).