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Haha, not that I've heard of. My understanding is that 1x gain is "unity gain", and I haven't heard of anything lower than that.
A lot of people have also commented that a 1x gain is only really suitable if you're listening at very low levels, so realistically speaking, there probably isn't need for it.
My DAC lineout is pretty loud and my ES5 is pretty sensitive. So, perhaps, the lower the better will apply in my case =)