... and yet better if you would do that in a software player. Why?
- Software players, including free foobar2000, perform internal volume calculations in 64bit floating point and only the result of calculation is rounded to fit the DAC interface (32 or 24 bit for current DACs). So the calculations are done in higher precision on PC. Also the algorithm used on PC (including some filtering and dithering of the rounded result) has potential to be of higher quality because it can use much more computational resources.
I don't think the difference between 32bit integer computations and 64 bit float computations is a big concern. Either way, the rounding errors are way below the threshold of audibility.
- There are many recordings which are mastered up to 0dB. Playing them leads to intersample overs and thus clipping with most of delta-sigma DACs because of their oversampling nature. Oversampling (interpolation) raises dynamic range and SNR from its principle and fixed point PCM data representation cannot exceed 0dB. But if you lower volume to about -3dB in your software player, no clipping will happen with any recording. DAC volume controls don't help with that, because as you can see on schematics of DAC chips the volume control is typically placed between interpolator and delta-sigma modulator.
Applying a headroom adjustment of (say) -3dB before sending the signal to the DAC will, indeed, save many a badly-recorded track from intersample overs.
After that, it doesn't matter where the fine volume adjustment takes place. In many cases it will be far more convenient to do that with the remote control supplied with the E30 than by accessing the software player on a PC that might not even be in the same room.
But, again, what's most convenient depends on your setup and there isn't a general statement that can be made.