The clarification I am looking for is the “Parts Express” LOC, that is mentioned earlier in this thread. It states that it has a 30 watts max rating. If my amplifier is rated at 400 watts, what reliability concern is there due to the vast differences in ratings?Of course max wattage rating matters, otherwise they won’t state that specs. For example, the Russound ADP-1.2 Speaker-level to Line-level Adapter is rated 250watts rms/ 500watts peak by using 1/2watt and 1watt resistors. If you apply power higher than the rated power to the LOC, its resistors will burn out!
https://images.crutchfieldonline.com/ImageHandler/trim/1736/1129/products/2008/543/x543ADP12-f.jpeg
BTW, be very careful using high level connection for subwoofer if your amplifier speaker negative output is not grounded (balanced, BTL or some class D amplifier), best to confirm with your amplifier manufacturer.
If your amplifier has floating speaker negative output, a Jensen Transformers speaker to line converter is one of the solution.
https://www.cs1.net/pic/jensen_transformers/SC-2NR_manual.pdf