Best attenuator for attenuation only?

[Aristago]

I've tried a few high end attenuators and Fryette PS2 is by a long shot the best one I've tried (all the other ones only sounded good when knocking off a few db, still too loud for home use). However, for the amps you have it will not help IMHO. I would only recommend it for amps where you need power tube distortion, otherwise the integrated MV of the amp will be better overall for tone and feel. Playing 100W tube amps at low volume is always a compromise (but can still sound good). Speakers not pushing enough air is a big part of it as well, and no attenuator/MV can compensate for that.

The Diezel VH4 doesn't begin to breath or bloom until you lift the master volume to at least 1o'clock or 7. SIZE DOES MATTER ...

 

[SFW]

I like the Weber Mass 200 watt on the cheap.

https://www.tedweber.com/mass-200/

I've used the Mass 200 for years. Great unit.