Digital volume can be quite good, but only if it was designed as such and not as an afterthought. I don't know how it was implemented on the X16, but if Gustard says digital attenuation will degrade quality, I would think twice about doing it.
I leave my X16 at 0 db.
I do -21 db on my AX-505 and the rest on the Roon side. Roon uses 64-bit float, which is as good as you can get on the digital side.
Aren't all Gustard's volumes implemented in the same way with the same thoughts on all their recent dacs ?
X26, X16, A22, A18 ....