One source for both NTE 2973 and NTE 2372 that still exists (NOS) is eBay.
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Get the best deals for Nte 2372 at eBay.com. We have a great online selection at the lowest prices with Fast & Free shipping on many items!
www.ebay.com
As I understand it, the whole VVR thing is about attenuation, in the end, is it not? An approach that doesn't involve (active, digital) semiconductors is the resistor/inductor-based attenuator, downstream of the output jack. There's a very popular DIY version of one designed by one JohnH from NSW Australia, and published on the Marshall Forum:
Background Passive attenuators are wired between the amp output and the speakers. Their function is to absorb most of the output power of the amp, feeding a smaller amount to the speaker itself. This allows the amp output stage to run at higher power, letting the glorious tone of a good valve...
marshallforum.com
It has a fairly large following, and that thread is currently up to nearly 250 pages.