If the attenuation is not big, that is one way. ESS chip DSP has pretty limited resolution, but smaller attenuations don’t yet generate much degradation.
Optimally there would be some analog gain pad, such as adjusting gain of analog stages or similar. If DAC offers switched resistor ladder attenuator, then that may be optimal way. But these always depend on the case. There are so many ways to implement such.
ADI-2 Pro has analog reference level setting. On T+A HA 200 and Ferrum Oor I have set analog volume control to maximum possible listening level and then turn down from there using HQPlayer.