$35? Have you forgotten a zero?
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I’m using one as a volume attenuator in my bi-amped system. Planar/ribbon midrange/tweeters powered by a rebuilt Conn 7868 PP amp, and Tannoy woofers powered by a Nikko Alpha II, buffered by the little FX-Audio Tube-01. It works very well, the volume knob has a nice feel (I am one of those tactile people), and it seems to add "something" positive to the sound.
Balance of system: Benz-Micro Wood SL, Thorens TD160 modded, Benz-Micro Lukaschek PP-1 T9, Audio Experience Symphonies VR2 preamp
A good $35 CAD investment!