Passive has no sound....so when a person says passive sounds like X....X = the natural sound of the power amp & DAC
@seanheis1 This has not been my experience. Sometimes you can get passives to work great and sometimes you can't. One of the bigger variables are the cables in use. With the higher output impedance passives cause the source to have, there is less control of the cable so its more likely to impart a sound.
The opposite of that is the balanced line system that was developed mostly in the 1950s. This was long before exotic interconnect cables existed yet many of the recordings from this era are spectacular! Obviously the interconnects weren't an issue.
We tried a passive balanced line volume control and found it was not any better than single-ended. Yet when we had a buffer system that drove the balanced lines properly, not only did the system sound better but the differences we were hearing between cables vanished.
To my way of thinking not having to worry about what cable sounds best is a huge boon. That is not available with a passive device.
The other aspect of passive volume controls is the value of the control itself. It will have the least impact on the sound if its a low value, for example 10KOhms, except for the problem of sources not being able to drive such a load properly. So depending on the source, you may have to have a passive that has a much higher value. I find the best place for them is inside an existing amp where the output of the control can be controlled by the designer while insuring that the input is something any source can drive.