Oh does the volume pot + power switch 2 in 1 makes it harder to manufacture?
I should not have thought so, but apparently yes. The small size (9mm) of the Potentiometer did not help.
They could spend the money to have a high quality switch custom made
For a while this in fact how it was done. The actual process was selection, first house, later at the vendor, but that eventually stopped and it looks like it was never fixed, as non of the key people who could do something about it seem to perceive it as a problem.
The unselected Potentiometer is around 50 Cent US per piece, in volume. The cost of putting a chinese worker on the job of selecting pots is 50 USD per day or less, he should be able to do around 500...1k pots a day. Let's assume two in 3 pots are rejects.
So the final cost of the selected potentiometer is 1.6 USD let's be generous and call it 2 USD.
Yes, that is FOUR TIMES the cost of just fitting things as they come from the factory and it is a separate process to implement, document and monitor.
But relatively speaking I do not think that cost is the issue here. If there was any will to fix a recognised problem, it would be done.
I don;t think there is any doubt that it's the simplest solution. I have a Topping G5. It has a switched pot and I hear no imbalance at lower levels and don't think G5 owners complain about channel imbalance in general.
In the Zen range disposed of the switch. It is replaced with a simple pushbutton. Now the pot is 2-Track without switch and while still not perfect, it's much better. Cost is DOWN.
For xDSD and xCAN I implemented a switched potentiometer on a chip, that works without Op-Amp on chip, so I could add this externally. This is also used in the Neo iDSD. It is VERY good and keeps the volume control analogue.
Before I left iFi in '19 BC, after many disagreements about a lot of subjects, the plan was to implement the same design in the next generation "micro".
The xDSD was actually designed as "nano" iDSD replacement with a target price under 300 USD while the original Neo iDSD was meant to be "Desktop nano" that did not exist in iFi's lineup.
The micro replacement was planned as '20 release (I'm sure the Wuhan Severe Respiratory Syndrome would have impacted that, but still) and was to merge in all the improvements of the xDSD Platform (including USB with LDAC) and the balanced, dual loop Amplifier that eventually was released in the Red Label into a micro replacement.
Then planned was a desktop micro version to sit below the "Pro" and "porta pro" plus additional devices in X=nano and Zen ranges and other refreshes.
As we can see, non of this really has happened, years later. Instead the same designs that conceptually and technologically are 2013 standard remain in production and are sold with minor updates and facelifts, instead of being replaced by new designs along the lines I described.
Draw your own conclusion.
Thor