The issue is "filter insertion loss." If you don’t gain/level match the drivers in a multiway system before DSP correction, then you are potentially adding considerable filter insertion loss, for no good reason other than following a bad practice. Consider one speaker maybe 6 dB higher in SPL compared to all other speakers. AL then needs to drop the level of that speaker by 6 dB and now we have added -6dB to the overall filter insertion loss for no good reason other than the speakers were not level matched (as best as possible) prior to taking the measurement in AL.
Happens all the time. For example, look at the levels in Chris's 7.1.4 Atmos system prior to correction: https://audiophilestyle.com/ca/imme...-of-my-714-immersive-audiophile-system-r1123/
Good luck!
How is doing attenuation in the DAC any different than doing attenuation in the DSP? I agree you should level match your drivers / speakers but why does it matter where you do it when both methods are attenuating digitally?
Michael