Almarg: In your case, with a 10K pot and a 100K amp Zin, at minimum volume control setting the input impedance (not output impedance) looking into the input side of the pot would be 10K. With the control turned all the way up, the impedance would be 10K in parallel with 100K, which is 9.1K.To make sure it's clear, I should add that if you have a transformer ahead of the volume control which steps UP the incoming voltage from the source component, the source component will see a load impedance that is REDUCED from the 9.1K or 10K number, in proportion to the square of the turns ratio.
The source component would see a load impedance equal to that value (dependent on the volume control setting) factored by square of the ratio of transformer primary turns to secondary turns (assuming the transformer is "ahead" of the volume control).
For example, if the transformer provides a 4x (12db) voltage step-up, the source component would see a load impedance of only 568 ohms to 625 ohms, depending on the volume control setting. Obviously that gets into worrisome territory.
Best regards,
-- Al