Given that Zu has signed off on the resistors, I would imagine they find any tonal differences to not be significant.The only way I could see that working, is if the speaker was purposely over damped in it’s design, and all you do with the resistors is to ruin the damping factor (output impedance) of the amp so then bass is then becomes correctly damped (to suit the room maybe)? Whatever it is, it’s a wank, so are Autoformers, just get the right speaker or amp to do the job properly.
Cheers George