I dont have my MK2 yet so i experimented a bit with the atenuators on the SB3-->DEQX
The SB3 gives a S/PDIF signal within spec I suppose. never heard anyone or read on the internet that the SB3 gave a higher voltage that needed attenuation
Still i just tried.
I started with the -6dB and to my hoped surprised sound immediately was more fluent, less electronic, more musical. Actually all the advantages that were already described by others. Then I added the -10dB (totlal -16 dB) and the DEQX did not lock on.
Then I tried the -10dB and had music without any hiccup. Velvet like, smooth, very black background but ehh, less dynamic? But certainly too less "attack" and too less highs. First i thought i am too accustomed to "artificial sound", but after longer listening.., no the music lacked definitely "bite" and the upper highs. For the rest it was smooooth, transparent.
But I switched back to -6dB. Even within spec lesser does lower the reflections under the "awareness" of the dac ( s/pdif receiver) with the added benefits
I think it is system dependent, you have to try out for yourself