For a few years , starting In the early 90s I had a Yamaha rx570 with a variable tone control, and Paradigm 9semk3 towers. The combo could sound thin and lifeless at low volumes; the variable loudness control worked wonders. In my second system I have a vintage restored Tandberg 1055 with a well implemented loudness control. Very useful at low volumes, and seems to automatically compensate with volume . I use it without guilt.
My main system has a tube hybrid Audible Illusions pre with 2 gain and 2 volume controls, and a high current SS amp, driving Maggies. For whatever reason this system plays very well at low volumes. Maybe its the tubes , maybe the high current, but it needs no "loudness" compensation.
High end audio has definitely gone "purist" for at least the last 30 years, and has eschewed tone and loudness controls. I understand the concept of a pure signal path, but I don't get my shorts in a bunch about using a loudness control if it makes things sound better for late night listening. If you like it, use it.
Come to think of it, and this is just my speculation: a lot of audiophiles listen at quite moderate to low volumes for normal listening. Both myself and my closet audio buddy are case and point. Maybe that plays into the designs of some high end equipment builders, thus helping negate the need for controls.