Harley Benton PA-100 Power Attenuator

Good things first: build quality seems fine, metal case and solid plugs. It attenuates the amp signal, so you can get a proper tube amp sound at low volumes.

However, the attenuator eats a lot of treble when the volume is turned down. This is definitely something to consider.

For recording, it's a poor design that the line out volume is connected to the speaker volume - living in an apartment, i needed to turn down the speaker volume quite a lot, which meant that the line out for recording was basically useless, even at max volume. You can work around this by unplugging the speaker (as the attenuator works as a dummy load this won't damage the amp), turning up the speaker volume and setting the line level as desired.

With the features - power attenuator, line out and dummy load - it seems like a great multi tool for guitar, but the flaws make it unsuitable for jamming/recording in an apartment.