Typically splitting a line-out up to two line-ins isn't really a problem. The combined load impedance just shouldn't be too low, in order to avoid a significant level drop, especially in combination with sources with pretty high output impedance. That's simply due to the output impedance and the combined load impedance forming a voltage divider - so the lower the combined load impedance gets, the more of the output voltage will already drop at the output impedance of the source. And mind you, that not only the input impedance of the pre-amp (or respectively pre-amp section of an integrated amp, receiver or whatever) itself may be relevant in that context, but the input impedances of the devices hooked to it may be too. That's because pretty often the tape-/record-outputs are unbuffered and also fed by unbuffered inputs, so that for example a receiver with two tape-decks hooked to it may very well already present itself to the source devices as the combined parallel load of itself and the two tape-decks.
And another thing to avoid would be long runs of high capacitance cabling, again in combination with a high source output impedance, as that can cause a roll-off in the highs. For example, if you'd have a source with an output impdance of 1 kOhm and two parallel 10 m runs of a cable type with 500 pF/m, the corner frequency (= -3 dB point) of the high pass filter, that the output impedance and the cable capacitances would form, would be at ca. 15.9 kHz.
Greetings from Munich!
Manfred / lini