Hey everyone,
I can confirm that this also appears with RPi 1 B+ and with different constelations of amps and power supplies and with HifiberryDAC+.
It is significantly reduced (gone) by lowering the max hw volume to about 70 % before switching to sw volume, this will set the max sw volume dB output of DAC to the last state hw volume was. By the way this is the reason why having not the same "max output anymore" when switching between sw/hw volume and testig constellations, if anyone was suffering from this as well before and thinking that he broke his DAC
However, a solution that I can live with is to
just use hw-volume. This is even better to control music in the evening when you dont't want to annoy your neighbors
Greets
Stef