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That's a standalone version of the volume up/down and mute buttons on a keyboard, not an audio device. Quite easy to make with arduino-type devices.
Any linux-capable SBC with both host and device ports could be configured to do audio passthrough with volume control. That might be quite a small list of boards - the only Raspberry Pi that _might_ be able to do it is the new 4, and I don't think that's been confirmed. You could use a Pi Zero and a hat like the Allo DigiOne of HifiBerry Digi+ for spdif instead if usb out. Either way you configure the device port (usually micro-B) with the gadget audio driver so that it appears as an audio device to the pc you plug it into. To linux on the SBC it's just another alsa audio interface. You can put whatever processing you like between that interface and whatever USB DAC you plug into the host (A) port. Why settle for volume control when you could use BruteFIR for room correction, do crossovers or headphone crossfeed?
I wondered about XMOS, but the only thing I could find about host mode was a low speed bitbanging version they'd done internally and hadn't released source for.