The resistors aren't necessary. The datasheet says to put two 100 ohm resistors in series after the caps, but that's only for protecting the DAC.
lwaudio at ipastudio paralleled a resistor to ground after the cap, which is what vvs did too (you can't tell now that he removed that embarrassing picture
). I don't know how that affects the sound, so you'll have to ask them. I believe RWA omits the resistors as well. Here are the photos from ipastudio. You need to be a member there and then pass clearance to view them, so I just hosted them on photobucket.
Mind you, these photos are for the iPod 3G.
