Let’s put clear cut opinions on the side. To answer this correctly, we need details on each stage, the nature if its gain, and how it is controlled. Its worth everyone understanding that in general the idea that "more or less gain is employed here or there" is a misunderstanding of how circuits re designed. In 90-99% o cases, gain is fixed in both places. What is varied is **attenuation** (some form of variable volume control). These are lossy and passive in most cases, but again there are myriad ways to implement.
In terms of ranking the quality of volume control methods, the digital domain (certainly how its done in PCs, macs, phones, and tablets) is often the worst, except in certain cases using very select DAC chips (among them the ESS 32 bit chips). I believe the Oppo used these. Beyond that -- and again God is in the details -- as you change volume you may change output impedance and matching.
The rule of thumb - big picture -- is set any DAC or PC to 100% volume and control it with the better quality analog volume control in your preamp. In the case of the ESS -- if its implemented correctly, it might actually be better there.
Justme
note: sometime back on another topic i did a long rant/explanation of various methods of contorting volume and the significant benefits/problems of each. Sorry i cant be more helpful pointing to it.