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BTW, Schiit has this all-passive product called “SYS”. That offers an [analog] volume control for a pair of line-level inputs.
Plus it matches nicely their Modi-3 DAC.
The SMSL M200 has a volume knob and balanced out for a hair under $300. Worth a mention. I'm considering one. I have the SU-8. It seems a bit insubstantial but so far so good. I do wish it had a volume knob.