Each of my R2R tapes has vastly different listening levels. Some tapes are recorded very hot, and some tapes are not. And some tapes are in between. Having to change resistors for every different source would be a nightmare for me. The bottom line is that passive line stages aren't for everyone. Throw in a passive line stage that only has one level of output changeable by a resistor soldered into a RCA plug , and now you have sliced the audiophile market to a ridiculously small sliver.
A non issue for TVC based solutions.