Placing variable control on each channel, so that you can adjust them on the fly (so to speak), puts yet another variable resistor (=crap linearity and noise) in the signal path, so a two-edged sword. using two resistors you can do a very clean version, but its fixed. I am borderline on a rampage about DAC manufacturers who totally ignore the convention that stood for like 80 years - line level is nominal 1V rms. Most now are 2-2/12 (150% off!). Some thetas are like 5 vol,ts rms. Insane and overload some inputs. Guys, Zero dB = 1Vrms. Period. End. :-) sorry, rant off.
Anyway, long story short, if you have two DACs that you want to even the inputs from, use two resistors (per channel, a voltage divider) either at the pre in or at the output of one of the DACs. To figure out the % drop, measure the output of the two dacs using a test tone (available on the internet, play from your PC USB) and measure the analog output level of each. Voila, you know the difference.
I have a "franken Theta" - part theta and part my on design that is pretty excellent. So i soldered the resistors in its output to cut it by 66%. Much better.
Oh, the two resistors are stupid low distortion compared to everything else and maybe 10X better than the best rotary potentiometers. Its why i have switched to metal film voltage dividers for all my volume control, period. By making them dual mono i can toss the balance out the window too. revelatory in transparency.
A great advance courtesy of 1940s military convention :-)
G