You paraphrased Steven's point as,
And if that is his point, then he is wrong, as I said. It would be rare for a modern DAC to have a poor digital attenuation implementation. Steven's DAC contains an ESS Sabre chip,(they seem to be ubiquitous), and that does not have a poor attenuator.
It's a non-point that some people believe something.
Name some of these poor attenuation implementations, and can you show the measurements?
This isn't 'subjectivist' vs 'objectivist'.
I formed my opinion of the digital attenuator in a Sabre by listening, and, unlike Steven, I've also done some listening at the extremes of level and attenuation, just to see how well it all works.
Paul