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I think all that those resistors are doing is being a voltage divider across the 6.3V heater supply. To fake a center-tap on the 6.3V power transformer winding. To make each leg of the heater supply look like 3.15V from chassis ground. It's a scheme to reduce hum from getting into the audio. I'd use bigger wattage resistors for replacements. But if you can measure with an ohmmeter 50 ohms from the chassis to one of the heater lines (when the power is off), then both resistors are good, and you need not worry about them.
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