A stepped attenuator (As found on Monitor ST, Monitor, and 2-Bus) is more accurate and repeatable. It switches resistors of varying values into the audio path, which have no inductance. A potentiometer (as found on the D-Box, 2-Bus LT, etc) on the other hand, creates a variable resistance, depending upon it’s position (i.e. 9 o’clock vs. 3 o’clock). Along with this, comes some phase shift. The Dangerous gear that does use pots, such as the D-Box utilizes a Bournes Pot (one of the best on the planet) to minimize phase shift.