Step just means that the attenuator is not infinitely variable. Pots and LDR are infinitely variable, but a network of individual resistors is not. Each are capable of outperforming the others according to the implementation. That's what matters.
Check out Bent Audio and Intact Audio for magnetic. In resistive, check out Placette Audio and Goldpoint Audio. There are others too.
georgehifi over on diyaudio builds finished lightspeed attenuator using LDRs for about $500, and helps people to build their own from info on that thread. YMMV... I don't know of any other commercially available passive attenuator using LDRs. Apparently Melos made one at one point, and DartZeel still uses them for source switching and attenuation in their preamp. Silonex makes low distortion LDRs, they have some technical articles online.
In this hobby there is no "best," only what's best for your situation, and even that changes over time.