@bornagainaudio
"- is there a simple answer?"
Sort of. Two companies run by the same guy (Arek Kallas) from Warsaw Poland, offering a couple of different types of discrete resistor volume controls, but Hattor has the more upscale, complex products with better looking casework while Khozmo offers more simplistic solutions, at lower prices, in more basic looking casework.
Because Arek will customize the builds from either company, you really can have it your way. I use a Khozmo volume control in my main system, but it is made from two separate volume controls (i.e., dual mono operation), has a display and full remote control of L/R volume and mute, plus on/off and display illumination. The attenuators are Hattor/Khozmo’s best using Amtrans AMRG resistors. It is in a Khozmo metal/wood case and has no switching, only a single balanced input and a single balanced output with Furutech connectors.
So, it is a very well made Khozmo badged unit but also very simplistic and in modest but nice-looking casework. The sole purpose is to passively control the volume ahead of a unity-gain, solid-state buffer that feeds my amps, and to allow me to remotely operate volume/balance/mute for my system and to see the result on an easy-to-read display. I also own two Hatter "The Big" preamps, which are very nice sounding units with much more functionality than my Khozmo by providing various single-ended and balanced inputs and outputs, and both passive or active operation with switchable gain from 3 to 9 dB. I used to own their Tube Buffer, which was very nice sounding as well.