Silverprout
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The resistor sets the output impedance. Line is typically 50-100ohm. Same as when it is used in the head out of say the AK range. AK100 Mk1 has a 22ohm, AK120 a 3ohm. The DX90 and X5 run wide open. Typically a small value is used so that the output doesn't blow when the trs shorts during insertion and removal. At these low power values it's not a huge deal but in something like the B22... pulling out or plugging in slowly = BOOM!
The LFP of the DAC section, an OPA1611 that feeds the voltage gain stage in the case of the DX90.
It don't set the output impedance, it just undamp the transducers (or input buffers)
Impedance is not a simple resistance with an aperiodic (or periodic) signal.