adaptive sampling
usb-c-sampling
sample rate and size
It also seems that it's not DVC that circumvents the os-sound-effects, but the use of sample sizes > 16 bit. As to what "Direct Volume Control" does : it just seems to remove some 6 dB headroom somewhere, but as we see from the comparison PowerAmp vs. Neutron this headroom seems to be a special effect of OpenSL ES too, so in Neutron there's no need to remove it.
In short : "DVC" is the solution to a problem that Neutron doesn't have.
Edit : it seems that in PowerAmp you can also switch on DVC with AudioTrack output ... resulting in the same volume as with Neutron ... so maybe this is a general feature of Android that Neutron uses without problems or which Neutron doesn't use but does things differently with the same result and which sometimes causes problems with PowerAmp's use of the High-Res-OpenSL-ES-driver ...
Edit : and the use of DVC in PowerAmp with AudioTrack indeed prevents the os sound effects from working ... which you can control in Neutron via Audio Hardware > DSP Effect (Device) without getting a change in volume