EMIA attenuators use the same autoformers as Intact Audio. The EMIA products just put the autoformers in a nice looking box with remote control. Intact Audio sells the raw autoformers for the DIY market. Moreover, the autoformers all sound the same regardless of the number of steps. Well, with one big exception—-there are both copper and silver models. All of the copper models sound the same; all of the silver models sound the same.
I have the 47-step model and there is a small 1.25db difference between each step. In my system that easily spans the range I need for my various sources.