The key words are "other than volume control". I have not found a receiver or pre/pro, and may be I have missed one, that has anything other then a volume control that rotates other than over 360 degrees. Further, when I use the volume control remote, I hear no motor moving an analog control. So the volume control is obviously not analog. If it was I would advise everyone to run a mile from it. Now there are really no analog controls of the quality of yesteryear. Parasound tried in a two channel preamp amp and have caught one Hell of a cold!
I suggest you read the schematics yourself, just the block diagram will do. I think it is on page 50 of the AV8805's service manual. That page looks practically the same for the 7704/05, and the corresponding Marantz and Denon AVR. I suggest the AV8805 only because it seems to be the only one downloadable from Marantz. The NJU72343 appears to be some sort of a digitally controlled volume control IC, not an analog discrete circuit board, but an IC, MSI class (medium scale integrated).
In the block diagram, you will see that the line analog input has two alternate paths.
Path 1. line in to 2 multiplexor switches NJU72750, then to vol IC NJU72343.
Path 2. Line in to the same 2 switches, but from output of the 2nd one, it gets routed to the AK5358, a very mediocre ADC, and then to the AK4490 DAC (the lower grade AK4458 for your AV7705) and then to the vol IC NJU72343.
Now, think about this, what's the point for the analog input signal to go through ADC, then DAC, if only to go through another ADC step in the vol control chip? That would be totally ridiculous and illogical. Further, what's the point to use a flag ship AK4490 DAC if it is preceded by the low grade AK5358 ADC?
I have great respect for M Code for his insider insights, but he is not always right about everything, neither am I obviously.
You can Google for the data sheet of the NJU72343, but the similar but higher grade analog vol control IC used in some Arcams have better documentation that explains the inner working much better than the NJU's. Same operating principles anyway so the one for the CS3318 should be a better one to read.