George says:
It adds coloration that some may like.
Bingo. Every single component in the world is subtractive. The very, very best subtract (distort) very little. Some distort a lot but with euphonic distortion (ok the world champ in that regard is the sounding board of a boesendorfer piano, but I digress).
The real issue is that most digital volume controls are truly awful. A couple of weeks back i posted a great PPT deck (from ESS tech) on the whys and the measurements. want to make your 16/44 digital into 10 bit sound? use many digital volume controls. And we aorry about 192/24? LOL!!!!!!! or am i crying?
That said, the Oppo may in fact use the ESS chip. If they apply digital control in the 32 bit core, it can be almost transparent. But you must check very carefully, and polls on Audiogon don't change the facts. Check how they go about it.
G