Resistors

Once you get to 5% you might pick up a difference as it can get as high as 10 % between the two which is certainly audible.

which would explain what people are hearing. Just differences in value. 

Hi,
in low pass: 2,7 ohm
in band high pass: 2,2 ohm / 4,0 ohm / 5,6 ohm.

Now I can think of put in PathAudio resistors also in the woofer section.

Thank you all for the very useful information.

Hmmm, trust my LCR meter and my own ears in a side-by-side comparison or "kenjit"?

I would not spend the extra money on Path Audio for the woofers. I would use the Mills MRA12 resistors in that position.  They are also great and cost $5.  

I would not spend the extra money on Path Audio for the woofers. I would use the Mills MRA12 resistors in that position.  They are also great and cost $5.

That sounds like good advice to me, especially if budget is a constraint, but it may well be that upgrading the woofer resistors will also make audible improvements. I don't have experience with that but I did directly compare 160V and 250V versions of the same cap on my woofer boards (shunt caps, at that). It was a subtle thing, and some songs sounded pretty much identical thru either channel, but overall the thicker film channel sounded a touch more full, with increased ease of presentation, and a bit more bass heft/impact (most noticeable on kick drums and such).