If you build a resistive attenuator that drops 100w to 20w (7dB), the first resisitor will see about 38.3 watts, the middle resistor sees about 34.2w and the resistor closest to the amp input will see 7.7w. Its gotta go somewhere, right? Hopefully not back to the transmitter.
So that brings me to the DX500v dial-a-watt. When switched in, from the transmitter to the amp input, there is a 75ohm shunt resistor and a 250ohm series pot. If you set that pot to let 10w through (109ohm), there is a decent match at the transmitter according to simsmith, but it shows the power in that 75ohm resistor to be 68w and the power in the pot to be 22w. Not sure how those parts survive that (a 2w pot???), but maybe someone can bring me up to speed on that. Edit: I assume it's not be rated for 100w in lol.