It could means the device has variable gain ratio that may be set by a switch or jumper. Typical headphone amps have fixed gain ratios so volume knob (potentiometer) can be used to adjust volume. For high-gain amps, it may be difficult to get a very soft volume setting that is just right or for low-gain amps, it may not reach high volume required for softly-recorded music. Headroom Max has a three stage gain switch so that you can set to low, medium or high gain, that lead to 0 to low volume at maximum setting, 0 to medium volume at maximum setting or 0 to high volume at maximum setting.
The gain controls are extremely useful for stepped attenuators equipped amps to reach the perfect listening volume level.
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