Agreed. But also think lots of us, especially newbies like me, do not trust our ears enough or have a large enough baseline for comparison. So we look to know from the more experienced folks here things like whether volume DSP implemented by the WiiM Mini's SoC would be objectively as good as attenuation implemented by a pot like those that Class-D amps generally seem to have (while generally fairing good in measurements by sits like ASR).
It may be that we can't ourselves hear the difference in a short comparison or in a comparison without proper A/B-ing tools. Yet, we may still want to set things in accordance with what would be objectively better, so that, in situations where those differences could be heard, we hear them in the better way.
For what is worth, I can hear it when I abuse the Mini's volume DSP. Passive attenuation sounds way better to me. Setting the Mini's max volume at 90%, however (and though I understand this reduces voltage from 2Vrms to 1), does not seem, to my years, too detrimental to sound quality. For all the rest I rely on the potentiometer. Is that the better approach? No clue.