Resistive elements have a parameter that is called the “temperature coefficient of resistance”. It is quantified in parts per million (ppm). These numbers can run any where from 0.01 to over 1200 with lower being better. Most commercial pots run in the 750 - 1000 range. This directly correlates to “self noise” generated in the resistive element. At very low voltages, where TCR noise is most prevalent, this can be a big deal. Take a low output moving coil and we are talking about possible serious consequences.
So here is my take:
VHQ stepped attenuators can utilize resistors like the bulk foil one made by this company-
http://www.texascomponents.com/store/VishayFoilResistors.aspThey are a great company and make and quickly ship small order products. Using all TCC resistors in a stepped attenuators can get very, very, VERY expensive. I once built a 47 step, stereo attenuator for a customer and the cost for resistors alone was over $1500.00. Made me nervous during the build due to the 380+ solder joints with an extremely difficult to work solder. Done with that!
There are some great attenuators available here:
https://www.hificollective.co.uk/attenuator/glasshouse-elma-a47-jumbo-stepped-attenuator-mono.htmlWhen it comes to pots I am a fan of the plastic element TKD products:
https://www.partsconnexion.com/tkd-potentiomters.htmlThey ‘sound’ very good which is to say they don’t sound at all.
DACT is another great option. This is the best “bang” I know of:
https://www.ebay.com/itm/283538214885I’m not a fan of Alps. I had too many fail in studio applications. They are, however, a good source for motorized pots.
For autoformers, Dave Slagle is THE Man! :
http://www.intactaudio.com/atten.htmlThere are so many options. Pick a price point and do a search.