You are "theoretically" almost right, I assume. I too, for long time have been thinking about the same as you pointed.
But,,,
As you know, passive attenuators have metal-to-metal physical sliding contacts which have inevitable tendency of getting "worse" over long period. When I have disassemble and fully cleaned-up (washed and cleaned all the components) of relatively old but very nicely built rather big and heavy attenuators of YAMAHA NS-1000 (same attenuators for NS-1000M), the total sound improvement was clearly audible with my and my wife's ears. (I cleaned-up with reference to
https://shorturl.at/qsGKO.)
Furthermore, when I very carefully investigated the elimination of my passive attenuators from the SP high-level signal paths, I found "your point" would not be always true relating to the slight impedance changes and zero-cross distortions looking from the amplifier. You would please carefully read through these my posts, especially
#248;
- In depth insights on SP attenuators and their elimination in multichannel system: #248,
#251,
#99(remote thread),
#100(remote thread),
#101(remote thread)
In my system, after these careful investigations, I fully eliminated the passive attenuators, but only inserted parallel (
not series) 22 ohm tuning resistors for midranges, tweeters and super-tweeters.
As for the fine tuning parallel (
not series) 20 - 22 ohm resistors giving small excessive power load to amplifiers, the discussion
here would be of your reference; there
@DualTriode kindly cited
"page 14 https://rephase.org/projects/JBL_M2_crossover.pdf"; for some of the sophisticatedly designed JBL SP units, they dare use "parallel" tuning resistors (R2 in page 14 of the document) to give a slight overload (above zero cross) to amplifier.
@DualTriode also kindly wrote,
"What this (parallel tuning resistor)
does is operates the amplifier at a higher power output where the amplifier operates at a higher SNR. Also the amplifier operates into a flatter, more resistive load."