I have an audio processing disorder and earmuff mode is a necessity for me to understand anyone in an instance with more than a few people. As-is, even with earmuff mode tuned as finely as I can tune it, I still end up saying "what?" a lot, unless I've cranked it down so far and gotten so close to someone that I can't hear anyone else, and when a big crowd ends up occupying a small, close-in space (as often happens naturally in VRchat), I get terrible sensory overload and have to leave, or at minimum take breaks from the conversation. There are a few issues I have with the earmuff system, and I think changes to them would help rectify these problems.
One major issue: the response of the volume slider is either linear, or much closer to linear than makes sense, meaning that only the first 10-15% is usable. (This also applies to other volume sliders, including user volume, but I'm focusing on earmuff mode here as it's specifically an accessibility feature.) Anything past 20% produces very little perceptible change, and every percentage point toward the bottom of the scale produces an increasingly large change. Because of this, it's difficult to properly set a volume that works for me.
It would be nice to change the math behind the slider to more closely match the logarithmic loudness response of the human ear, to allow people with hearing problems to more finely control the volume.