still dont think you are quite with me, but i'll just cover the q's above as best i can rather than rehashing. given the same circuit and appropriate gain/dsp/filter settings or lack thereof in the output stage in both instances, then yes a digital pot (which this isnt) will behave the same as LO, there is a difference between a digital pot and a dac chip which has integrated digital attenuation. if set to zero attenuation the latter is the same as line out, but the former also often has gain. i dont know about the t59, so i cant answer specifically whether the voltage is correct or higher than LO, which would overdrive/clip the input stage of the amp you connect to it, which is probably why you found 70% worked best and became distorted above that. if the digital pot is a separate device in the circuit rather than just an mcu changing the dacs registers to change the volume, then set to max may not be as transparent as it still has to pass through another DSP than if it were sent directly out.
so if the volume control is either integral to the dac chips dsp section, or occurs previous to the DAC stage, then full volume is just like not being there at all ie LO, in fact given sufficiently high bit depth (32bits or higher) in the volume control, even when attenuated its often like its not there at all, because there is 8 bits of dynamic range before the audio data starts being truncated.
basically though, without knowing the design of the t59 i cant give a definitive answer, there are digital volume controls and digital volume controls, there is no correct generalized answer.