Richard,
By empirical testing (aka lots of swapping) we ended up with Riken carbon resistors as the best sounding in our copper Mu/ZYX UNIverse/c-j PV11 setup. Second best, and cheaper for honing in on optimal values, were Kiwame carbon comps.
Every metal film resistor we tried produced audible skin effects, ie, inadequate/no impedance to very high frequencies. There was a step-like effect. Lowering resistor values attenuated upper mids but the real highs remained uneffected. Very artificially bright sounding even at values that were clearly too low for the rest of the spectrum.
Interestingly, the optimal values for one resistor were often not *quite* optimal for another resistor, even of a similar type (but different brand). The sensitivity of LOMC's to secondary-side resistor loading with a tranny is unbelievable. We always had to pair resistors to find appropriate values that hit the sweet spot. No single resistor value was ever "perfect".
I don't have lengthy experience with enough different tranny/phono stage combo's to elaborate on Jhendrixfan's points, but what he describes makes sense from the little I've heard. There certainly is no "one fits all" tranny, and resistor-swapping alone will not make it so (though it's better than NOT resistor swapping).
Best of all IME is a really high quality gain stage, but those are a lot more costly than a tranny, or even a boxful of trannies.
Doug