Yeah, the value proposition of super expensive balanced attenuation is a head scratcher though.. for what those cost your half way or more to just buying a good quality balanced DAC with volume control. Some don't even cost as much as the attenuator. I guess if your matching it with a megabuck 2K+ dac (that does not have volume control) and a super expensive 2k+ amp, with 2K headphones, it might make sense to spend 600+$ on this overpriced attenuator. Otherwise, funds better spent elsewhere.
Another reason I really love the ADI-2.. I like the LP, but if I could only keep one device, it's a no brainer, the ADI-2 is exceptional for the money. You just get so much, no the amp's not as good as LP, but it's quite good in it's own right. (think THX789/Jotunheim) It's rather hard to fathom spending 600+$ on an attenuator if your not rocking a Yggy or Convert-2, or Crane song, or some other high end dac... of course convert and crane song have attenuation.. so scratch those, in fact most high end dac's do this already.
So usually, someone who's in the market for a 600$ attenuator like this also owns a high end dac or amp to go with it, else nothing makes sense, and most of said gear has gain switches and or volume attenuation. What a tiny market.. first you need a really high end amp that lacks gain, then you need a really good dac that also lacks gain control. Maybe some esoteric or vintage gear.. I dunno, tiny tiny use case.
The thought of pairing a 600$ attenuator with a Modi Multibit is lunacy though.