All volume controls worsens the sound. The one in WiiM ultra is one of the better sounding ones, with no SRC .
For the WiiM ultra , using the digital volumecontrol from digital out to a dac, the sound is best when the volume is between 30 - 100.
If the volume is higher than 30, its impossible to hear any worsening of the sound from the digital volumecontrol in the WiiM ultra.
A separate analog preamp is not a better sounding option than driving the poweramp directly from your dac, controlled by the WiiM ultra ( if the output impedance from the dac are below 400 Ohms and the power amps input impedance is higher than 20 K. )
If you have a power amp with to much gain, you may have to use the digital volumecontrol at 15-30 at most time. It will still sound good, but is not ideal.
The solution is to lower the gain of the power amp . You can do this in a number of ways.
1. If you know something about electronics, you can desolder the gain resistor near the input opamp inside the power amp, so it will become unity gain. Lowering the gain from the very common 27 dB in total, to maybe 15 dB can be audible better. With this trick the digital volume control in the Ultra can be set at a higher level , above 30 . Many Hypex ncore can do this mod, I did it for my ncore and the sound became better.
This is the best way to lower the gain, soundvice.
2. You can use inline RCA attenuators. Those are however never transparent to the sound.
3. You can solder a voltage divider for each L/R channel using good resistors inside the amplifier , directly at the RCA input. This sounds better than any switched attenuator or passive volumecontrol.
A good value is : 10K for each channels in series at + input, after that two resistors at 2K from + from each channel to the common ground for the two channels.
I used 4 dale resistors to do this in my tpa 3255 amplifier building, and the sound was clearly better with more detail than using my former Monacor inline RCA attenuator. The Monacor uses the same resistor values but are of worse quality than dale and not soldered. You can hear this.