Regarding VC or no VC in the Pacific DAC. I have the balanced Pacific DAC without the internal volume control. I'm using a passive Tortuga LDRxB (the balaced version). For those unfamiliar with the Tortuga, it uses light dependent resistors for attenuation, setting the input resistance, and in my version the optional ability to switch absolute phase. All these adjustments can be done through the remote.
This allows me fine tune the impedance seen by the DAC's tube output stage without interrupting the music. The input impedance that is seen by the DAC's tubes is fixed using the Pacific's built in attenuator. The Tortuga lets me store any 9 user selected input impedances ranging from 1k to 99k (per phase if balanced), plus one fixed at 20k, with the selection of any value using the remote.
I have sets of PX4, 300B-98B mesh plate, and KR-242 output tubes. I find that the 242 is the best in my system and the higher gain is a perfect match with the Tortuga. The 242 is (in my experience so far) the best balanced top to bottom, very neutral, and with a very sweet clean treble. Soundstaging, dynamics, and especially instrumental timbre are their forte. I have a 274B and the stock KR-5U4G rectifier. The 274B is a bit more open and spacious than the 5U4G, but I'm trying to save the 274B for occasional use, and normally run the 5U4G since I leave the DAC on 24/7. I've heard that the 274B could sag earlier if run 24/7.
Regarding input impedance, I've found that all the tubes sound theri best with and input impedance range between 88 and 97 kohms (again that's per phase for balanced). I have 9 settings stored in that range plus the factory fixed option of 20k. I select between a few of them to best match a recording's sonic signature, but normally use 95, 96, or 97 with the 242's. I believe the internal Pacific DAC attenuator presents a source impedance of 20k or 30k. I've tried using lower impedances (20k, 30k, 40k, etc.), but much prefer that higher range.
Best,
Robert