source can have bass issues due to the output coupling capacitance and higher distortion due to greater load current.
if the resistance value of the potentiometer is low, the source can have bass issues due to the output coupling capacitor.
Exacatly the same if it sees a 10kohm passive or a Class-D amp which many are 10kohm as well.
It’s the fault of the coupling cap in the source or preamp output not being large enough in mF’s, not the fault of the passive, this is why I have always said the best cap is no cap, dc servos can take the place of them.
This why I state, low output impedance "across the audio band" for passives even if they have a coupling cap, and why Stereophile come down on coupling caps not being large enough on sources or preamps outputs they test, because this coupling cap is expensive, and the larger they are the more they cost. hail DC servo’s
Cheers George