Hi jethro,
Sorry it took so long on this.
This is from a recent German review on the B100.
"There are a number of clever audiophile design features including a very modern digitally controlled volume control using a resistance network on a chip. Mind you, this technology, in reference to the signal path, is located in the analog section and offers many advantages, for instance perfect channel balance, a simple integrated balance adjustment without additional parts, practically zero adjustment noises, first class behavior in reference to noise and distortion, as well as adjustment via software.
james