As long as the input impedance of the device is high enough, a resistor divider should be fine but you're right regarding the gain settings that should work and you shoudl be using the line level inputs and you shouldn't have the bias issues as it really should be simple voltage output from the empeg into a high impedance line level input

However you say -3dB to +42dB "gain" which is basically an amplifier. You're saying the empeg is overdriving by some 15dB so -3dB isn't going help that enough.

There's an empeg setting to limit the output isn't there?
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Christian
#40104192 120Gb (no longer in my E36 M3, won't fit the E46 M3)