I'm not a guru and I have no summing box up to now. But I think about it to build one someday. A summing box could be the best way to integrate outboard in the DAW based mixing-process. I have some nice preamps, analog eq's and compressors - and I want to build some compressors next years
I want to use this outboard to color some signals or for parallel compression or to mix into an analog compressor/eq. Maybe to have more headroom. But I have not the money/place to use a 24 channel SSL or Neve. I reed and study some circuits currently. There are active OP-Amp based designs like the 2bus with less distortion and channel crosstalk. More sounding like SSL some say. Otherwise there are very simple passive (resistor-based-) designs with more crosstalk and noise but maybe more open sounding? If you're a pro in mixing, you will make a good mix ITB too. Analog summing will not make a bad mix good and good ITB-Mixes are sounding not bad. There are some reasons to do the mix analog and there are some reasons against. Make your choise.
I sold my little Behringer 16/4 Mixer ten years ago because all around sayed to me: "Mix in the box, plug nothing between your sound card and your monitor boxes." I had a bad feeling to sell this little noisy mixer because I had the feeling my mixes was sounding better a little bit with this mixer. This is what I remember but this is subjective - maybe you love a little bit cleaner, "digital" sounding mixes, than ITB is the right way for you.
I would build a summing box with 24 Channels, Pan, +/-10db Gain (Class A?) - not less, not more. Sends/Returns are not so important for me, I would split the signals in the DAW.
I use this great forum to build some outboard for myself. So I'm interested how the 2bus is construct. Do you have photos? I think there are only some OP-Amps for Pan and Output inside, some caps and resistors around. The bigger 2bus have some OP-Amps more for 6db Gain- isn't it?