Okay guys, I see your confusion, (and probably my own!).
Here is what Ardri wrote: "Where did Jeff Kalt say it was better thru a Pre Amp?"
He didn't, at least not per se.
What he told me was, exactly what I wrote earlier which was: "The DIN output bypasses the volume control, and is the absolute best way to get the best sound from this unit, ...) And hey, if you don't believe me, call or email Jeff. (He is one of the better owners I have run into. He ranks right up there with Charles Hansen, of Ayre fame, IMHO!)
Now, it is true that by using the DIN output, (hence by-passing the built-in volume control), that you'll need to use some sort of device, (typically, a preamp) to control the volume. So bacially, what Jeff is saying is that while he uses a very good analog volume control in the Opus 21, it is not as good as what a really good preamp has, (which makes perfect sense to me).
Hopefully, that clears up the confusion. I have tried running the Opus 21 directly into my amps, and it seemed slightly better running through the preamp, at least to my ears. (But then again, I was not using the same cable, so it could have been that aspect of the setup that I was hearing.)