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I had an SM-Pro Audio M-Patch 2. You get noticeable distortion at either of the extremes (no attenuation and full attenuation). In the middle 75% of the range of the attenuator, it is fine. However, I sold it because I wanted something better. The headphone amp is pretty crap too.
For the same cost as an M-Patch 2, you can get far better quality attenuators. All you have to do is get a project box from Dick Smith's, some XLR/TRS plugs and solder away. I haven't gotten around to it yet, but this is my plan.
For the record, I concur with the opinions of the others in this thread. Mackie Big Knob's use really shit quality opamps and are completely overpriced. Passive attenuators are far better, just make sure you keep your cable runs as short as possible - passive attenuators basically turn the cable into a high pass filter. The shorter the cable is, the less filtering you end up with. Over short runs, the filtering effect is negligible.
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