I'm not sure I agree with the author of that write up... Some "depends" on the passive preamp....
Say you had a harder to drive 20k stepped attenuator in the passive preamp then I think you want the passive close to the source.... Say you have a harder to drive 100k attenuator then you want the passive close to the amp.
Question for Morten... What is the k value for the LED attenuator you now sell?
It does indeed depend on the passive preamp as well as the downstream cable.
The 3 dB roll-off (high pass filter) frequency is governed by f = 1/(2*pi*R*C). Units aside, both the preamp (R) and the cable (C) contribute to the potential filtering within the audio frequency range. The LDR3x.V2/LDRx preamps have a nominal 20k impedance (40k for balanced). Let's assume a truly crappy 6 foot cable with 100 pf/foot of capacitance. f = 1/(2*3.1416*20000*6*100x10^-12F) = 13.3kHZ. Yikes!

On the other hand a low capacitance 6 foot cable of say 15pf/foot results in f = 88.4kHZ. No problem. But 40 feet of that cable and we're back to 13.3 kHZ. Not good.
Conversely, let's take that 6 feet of nice 15pf/foot cable and connect it to a passive preamp with 100k impedance. Now f = 17.7 kHZ. Most of us over 30 years or older can't hear that far up but phase shift is another consideration which will start to smear the higher frequencies. Cut that cable in half and you're back up to 35.4 kHZ. Safe.
Hence the moral of story is use short, high quality low capacitance cables between the passive and amp and you're good to go.
As a practical matter most decent cables of 6-8 feet or less should be fine but 3 feet is better/safer.

Cheers,
Morten