That is super low output impedance, compared to a CD player or other sources with 600-1000 ohms.
It is the stuff in ~1k ohms or the 10k ohms range that would then get knocked down 40dB (or maybe it is 20dB in both volts and impedance… so one goes from 1k ohm to 100k ohms, and trying to drive the amp with a 100 k ohm input impedance.
A 112 ohms output impedance going through an attenuation of -40dB should be 11,2 k ohms?
It is probably better to run the knob at -20 and knock down the DAC by -20dB to get to -40dB.
Your last sentence only applies to digital attenuation, which is lossy.
I am running an RME, so I knock my DAC down by 10-15dB just to get the DAC and the other sources to be about the same, which are 4 RCA sources and 2 XLR sources. It seems OK, but I could see knocking down 6 bits off of 16 would be a problem. Especially if only 12-13 bits were in action.
We will see what @atmasphere says, but half the reason I post is to get corrected if my thinking is off… but I think/believe I have this right.