ok, location of the volume control has very little to do with how much headroom is left, don't use this as a measuring stick.
for instance, I have several Kenwood integrated amps here, the KA-4006 is rated 34watts, I have 3 of these sweet little amps. I also have a KA-7300 with about twice the rated output power, ive used both driving the same speakers in the bedroom.
To the uneducated it would seem the 4006 was waaaay more powerful as it's volume control taper had the speakers blasting at around the 9:00 position, the more powerful 7300 requires its volume control be at the 11:00 position for the same decibel level.
I actually prefer having the better control of the output that the 7300 provides than the 4006, but the 4006 probably impressed in the showroom lol. It is a sweet sounding amp so I give it a pass here, as I said, I have three.