I was watching a PS Audio video where the owner was saying digital volume controls , like many dacs and PS Audio preamps have, are better.
Source digital domain volume controls are the best, but! You need to be careful that if you attenuate too much with them you start to "bit strip", that is you get 14 bit or 12bit music resolution, instead of 16bit. Don't go below 75% of full with them it's said, and you don't run that risk of "bit striping" the music.
If you have to go lower than 75% because it's too loud, then your better off leaving it up full (100%), and using a passive preamp to attenuate to a good loud level, then use the digital volume to change the volume between 100% and 75%.
Cheers George