Quote:
Originally Posted by mrarroyo 
My point being that the high gain would have one less item on the signal paht. Theoretically it should a "cleaner" sound. Just food for thought.
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The resistors are placed in series with the resistive volume pot. As the resistors are of a significantly higher audio grade than the conductive plastic in the potentiometer, the more resistor and less plastic the signal goes through, the better. Removing the resistor and having the pot at a more resistive setting (i.e. what you are implying is better) is not going to be 'cleaner', either theoretically or otherwise.
The ideal set up in terms of cleanliness of signal path is a computer as source system outputting a 24 bit signal to the DAC. The lowest gain setting should be used that allows slightly more volume than desired with the potentiometer set to minimum/no resistance/100% (usually low gain with the HR DACs which have quite a hot output) and then the 24 bit signal should be digitally attenuated. Provided that the digital attenuation from 24 bits is not more than a certain percentage (I'm can't be bothered do to the maths...), there will be no loss of bits from the redbook original. Most programmes including iTunes have extremely good digital attenuators (i.e. their volume control sliders) which by default operate at 24 bit resolution.