No it doesn't add to the resistance of the K3003, it essentially adds more output impedance as the resistance is added before the transducer rather than within the transducer. It'll only make impedance mismatch technically worse.
With the ACS T1 (6.7ohm) the bass is there, but lacks a good solid slam. With the 42ohm W1000X there is a huge amount of this slam.
I do not know anything about this, but the product page does say it adds 75 ohms impedance to the earphone, not to the source. Is it BS ?