Lpad eq

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Ive noticed this from shunt attenuators that higher the value of input resistor the more of the treble energy is lost. Not sure how the freq response would look but lets say between 100k ohm input, 5k to ground, 47k and 2.5k to ground, the 100k setup sounds darker even at same volume. Why is this and can this be applied to any line level situation? Say right at the output of a dac after the i/v resistor?
 
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