Is an autoformer (AVC) always superior to pots and resistors ?

I can only say I love my Coincident Statement MkII pre with dual transformer volume control, superior to any pot or resistor based volume pre I've owned. Absolutely most stable imaging imaginable, no tracking issues whatsoever.

TVCs, ime, rounds things out and softens transients, but like everything else, it is what your ears like. TVCs are supposed to be better with impedance matching between source and amp.

Its all about implementation, no way, no how my system softens transients! In fact transient performance, especially of the micro type are quite incredible. Coincident Statement has likely the most robust power supply I've ever seen in a pre, much more like what you see in power hungry amps.

no softened transients here with my slagle autoformers. wonderfully impactful at low level listening, which is my preference.

@sns - Your Coincident Statement MkII pre may use autoformer volume control pots but it is an active gain preamp using DHTs to provide 13dB of gain.  That is a whole different kettle of fish than what those report hearing from “passive” autoformer preamps such as the Bent Tap X, JaySho, or icOn Pro4 where the only gain(if any) comes from the autoformer transformers themselves.  I am not surprised you like what you hear from the active Coincident Pre.