I'm new to the DIY side, but from what I've seen / read / and to a lesser extent heard, I suspect there are some gains to be had by selectively upgrading certain resistors, in combination with the other obvious cap upgrades, and I'd certainly welcome more expert opinions as well.
Some areas & thoughts I'd have would be:
# MM / MC input stage - possibly change to metal films & 1% for lower noise ?
# CC resistors used directly in the signal path - maybe more contentious, and likely to have more impact on sound of the amp - possibly upgrade to carbon films to retain vintage sound ? or more exotic varieties to alter sound characteristics ? Are there any generalities here ?
# hot running voltage dropping resistors in the for example the power supply etc. - change to newer higher wattage equivalents, likely to be a similar size but lower noise - ideally metal film, but being careful to observe any flameproof requirements ?
# voltage divider resistors in the power supply - move to 1% metal film (if not already) ?
# Finally , any fusibles, that tend to drift high - replace like for like (if you can find them - I'm still looking for a fusible 120R/0.5W - anyone ?), or replace with metal film - there seems to be 2 schools of thought here. In any case, be careful to observe flameproof requirements.
As with recapping, I don't think there's any general best or worst recommendations, but rather more specific options for the location & function of the resistor.
These are very much personal thoughts, based on what I've read in a great many forum threads, so hopefully some of the experts will either shoot 'em down, or expand further.....