Top resistors

For small under 1watt the Vishay naked, are the most detail refined 
resistors.  ThePath Audio resistors in the 10 Watt range are top dog a slightly warm balance detail the best out there . Myself and others have measured them on average under 3/4 of 1% .nothing 
cones close Duelund 5,and 10% add in a few % 8-13% . On average $28 each. The 1% ohmite Gold, and big 20watt Mundorf Supreme are very good Butthey gav3 soldered leggs cut them off as I did and replace withNeotech awg20 6-9 solid Copper poly r Teflon jacket high percent 4-5% Silver solder much better sounding for the soldered leggs are Nickel plated ,how stupid !!

The best is a resistor bridge made with several of the .8 watt Vishay naked resistors to arrive at the required wattage... 3D with no noise. 
Simply shocking, the improvement that is.  $60 to $100 per required value.   Another reason to go with a simple first order crossover, fewer total parts and fewer resistors.  Tom

I have to say several tell me go with dpeciak brown ohmite ,carbon or micacomposit.
Even the Duelund Cast adds a bit of sonic signature. WILSON USE or did use caddock very neutral but lack a bit of nsturalness and depth . The path audio 
Given the proper Loong 150 hour+  was told to me by the engineers as well as owned for max detail and soundstage width,depth.  J documented and they were correct. The attached ground wire going to ground in crossover can make a difference ,all my capaciyors were measured and or outer foil documented 
With cactus symbol ,or line in Jupiter Copper foil.
Other caps must be tested on a scope,or noise meter. And without question 
Optimizes detail and super low noise floor. The Path resistors just complete 
The build, natural musicality end result.

I just replaced Mundorf Supremes with Path Audio resistors. Much better smoother sound with out the brightness that the Mundorf had.
But, I did not replace their legs with better wire as others have suggested.
Only complaint about the Path Audio is that the leads are very short.

ozzy

Pathaudio the best balance but over $27 each
the Mills mt12 I never have foundthem lean sounding after 75 hours 
with these Ar perry non. Inductive windings and special ceramic mix take time settling in .ido like the the fact silverplatedcaps, and leads Tinned Copper.sonicly 
mundorf Supreme mresist use nickel over copper then rivet leads, a bit harsh
i had to cut off and resolder with Neotech wire  much better balanced sound.
for the buck Millls mr12  a much trustedresistor at $4  ,if you  can’t afford the 
path Audio ,and don’t want to modify the legs on the big Mundorfs $16 each
same goes for the ohmlite gold with the rivets  very good but get rid ofthe rivets.
to get the most out of them.