Best resistors for use in phono stage?

Larryi is right.

All components have sonic signatures. Whether a particular part is suited to a system can only be evaluated in situ.

Beware of FanBoy recommendations.

My opinions are based on solid state in a vinyl / ESL system. The Vishay VAR series are rated at 300 V if  IIRC, so they are suitable for any place in the amp (unless you are driving ESL's directly). IMO, VAR are better than any of the Caddock resistors that I tried: less edge, more clarity. Clearer than Mills WW.

@ieales  points out that all components have sonic signatures. That is absolutely correct. That certainly includes the resistors, capacitors, and transistors elsewhere in the chain. But this is a very good time to determine what you like, so that you can, in time, get more of it. I would definitely buy two Vishay VAR and two AudioNote to audition - that's how I started on the DIY road.

Good luck!

One must be aware of "too much of a good thing". Depending on the equipment replacing all the Brand X parts with Brand Y may not yield the anticipated results.

What many fail to realize is an 'amplifier’, be it phono, line or power, circuitry is essentially a power supply regulator. Sadly many power supplies have very poor impedance vs frequency characteristics. The ubiquitous three terminal regulators in much of today’s equipment have vastly different impedance characteristics between the VCC and VEE models. Gross differences exist between the same 78xx part from divers manufacturers. One of the most astounding sonic improvements I ever experienced was linearizing the ± analog and 5VDC digital power supplies impedances in a CD player. I felt like I had been transported back to the control room and listening to the master 2T feed with a 2KW/ch amp stack.

Make haste slowly.

Three terminal regulators - how true. I burned the better part of a day last month on a circuit that wouldn't behave, only because a 7806 failed in a highly non-linear way. Name brand device, too.