Although currently i am not using Steve's volume control, it is designed in such a way to present the information in bit perfect form nor loose dynamics in the output stage. The old Meitner Museatex bidat had a similar design.
ODSE > Final Drive > Allnic A6000 mono blocks was far superior to ODSE > Allnic L3000 > Allnic A6000, as if wool blankets three layers thick were removed from the speakers providing more depth, detail, improved clarity and imaging. The Allnic retails for $13,000.
I since replaced the Allnic L3000 with the $23,000 L5000 DHT, which I purchased used for $10,000. The sound was different but of a comparable quality. With a DHT/Transformer based system, there is limited benefit adding the final drives. I believe Matt, also with a high quality pre-amplifier found no benefit.
I have not tried this comparison again with the ODSX, but will report back when I am able to give it the focus it needs. Per Steve's recommendations I am trying a loom of Antipodes Reference cables. My system likes balanced cables better and I will sell off my High Fidelity Ultimate Reference Loom. One of my amps gets a 60/120 Hz low noise with balanced cable while using the VH Audio Plasmatron. It follows the amp, but could be the balanced cable design. I believe the Plasmatron adds significant benefit to Steve's DAC. Matt tried his on my recommendation and didn't like it. So eventually I will see where things settle out.
This is my long winded answer. The Final Drives are passive using quality transformers. For the price, I have yet to see anything better. His DAC plus Final drive to amplifier is an excellent combination and definitely a reasonable price. For me buying and selling gear often is a money losing proposition and getting the sound I desire was met with this consequence, more so than I care to admit. Through this process, I learned to trust Steve's ear. In hindsight, I wish I invested in the ODSX with Ethernet input/Findal Drive combination and focused my resources elsewhere. This would negate the need for a server, preamp and allow yourself to focus on an amplifier or speakers, if needed.