Ok but, in practical terms, the best SNR is not necessary if the DAC has enough dynamic range.
That's why I don't understand the need for this product...
With $30 of resistors I built 6 passive balanced attenuators so that the volume of the DAC at 100% reached my desired maximum SPL (95dB). With about 115dB of dynamic range of my Motu I am sure that even when I attenuate digitally until I have 50 dBSPL the noise/distortion are still at about -70dB, therefore almost inaudible.
Of course ... I had to study and work for it. But there are also ready-to-use attenuators for sale, and 6 of them don't cost as much as this product.
Sure, they don't provide the ability to use a remote control like this product, but implementing it aside, you hardly get to 1K.
It is not my criticism, it is just to understand if the target of the product is the usual wealthy audiophile or I am missing something...
I would very much like to use such a product in my system, which happens to have 6 channels, but that money to adjust the volume without gaining further performance doesn't make sense to me.