Ghost ... In my best, non-techie understanding ... a 100K pot or stepped attenuator presents a constant 100K input impedance to a source. Turning the volume knob doesnt change the actual input impedance seen by the source, it varies the series resistance applied to the signal and therefore the amount of attenuation. If you wire up that pre-attenuation circuit with the resistors listed, the constant 100K input impedance is maintained. Measuring from pin 1 (ground) to pin 3 (input), the 100K resistance shouldnt change when you rotate the shaft, it should remain constant. That represents the input impedance. Measuring from input (pin3) to the wiper (middle pin), varies when you rotate the shaft (varies resistance in series with the signal). If you measure this with a 100K pot, from input to wiper, you should measure 100Kohms with the shaft all the way counter-clockwise and 0 ohms with the shaft all the way clockwise. With the pre-attenuation circuit in place, you should still measure 100K with the shaft all the way counter-clockwise but you will now measure some resistance with the shaft all the way clockwise. Im bad at this math and dont understand it completely so Im not sure what this resistance should be). But anyway, that is the tradeoff ... with the pre-attenuation circuit you trade maintaining the constant, same 100K input impedance plus more tracking range for some maximum volume.
Smarter folks will surely correct me if Im wrong.