Placette’s Q&A is a largely bollocks. If there are only two resistors active at a time that means there are multiple contacts added in the cct and all contacts are audible and the number should be minimized.
Every part has a sonic signature and a particular part may not be idea in a particular application.
Passive volume controls should be optimized for the system and one-size-fits-all may be fits-only-a-few.
""I know the sound of every resistor, every capacitor—everything. I know what tonal balance will be created when I mix this with that. So, when I started to develop the N11, I had a sound in my head. I made the schematic, optimized the layout to measure well, and then began listening and tuning with small parts. I adjusted the capacitor contacts, chose the correct parts for the desired sound, and determined what kind of silk screen on the printed circuit board would create the sound that would best fit Noble Line target customers." from Jurgen Reis in MBL Noble Line N11 line preamplifier