I’m not sure that I fully agree that the inputs are somehow attenuated by 12dB or that this is a helpful conceptual idea to perpetuate without some certainty
afaicr - there is no analog gain reduction at the inputs and anything heard via the OT is subject to A/D>D/A or D/A - the digitizing is happening at the doorstep
If the inputs are attenuated (therefore presumably digitally) then it wouldn’t be possible to record un-gained hot inputs close to FS digital
Using the device as prescribed by thinking in terms of unity positions is possibly good practice, but is it a true reflection of the stages where gain is applied and the digital representation is modified from source capture
it’s something I too would appreciate some clarification on - so I’d be careful about printed documents without caveats, it sorta perpetuates ideas that aren’t 100% proven