He was wrong about the noise but it's had me thinking ever since what different values would achieve
You have to be very careful about that. Those resistors are there to cut the voltage and power down from a receiver that's primarily designed to power speakers.
It's true that the lower the resistor value, the more "transparent" will be the signal. However, 150ohms is also there to block the current and power buildup. Using ohm's law, 10V at 150ohms will result in 67ma. More importantly, the resistor only has to withstand 0.67W. Lower that resistor to 75 ohms, it'll have to withstand 1.3W. In electronics, you never, ever, ever, want a resistor to burn up, so you always specify at least 2X rating, which means you'd need at least 3W resistor. I'm not sure those are widely available. After 2W, resistors typically go up to 5W ratings and you'll never find them in an audio quality. (Not to mention that they are about 2 inches long and as thick as a pencil.)
Lower the resistor to something even more reasonable for headphones, like 32 or 10, and your headphones will burn up from the voltage, regardless of how long it takes for the resistor to burn up.
Your service rep could be talking about a voltage divider circuit, but that involves even more resistors and high-powered ones to ground. You'd still be playing with fire (literally?) to plug your headphones into it.
This is the downside to using vintage receiver equipment with modern headphones. They were never designed with separate amplifier circuits for the headphone connection. Heck, go back far enough and headphones were in thousands of ohms impedance (crystal sets). They had no issue because the super-high impedance prevented damaging current and therefore, power buildup.
Sorry, but a good receiver for headphone use is one that has a separate amplification circuit for the headphone connection. This is typically some sort of opamp with associated capacitors and resistors ahead of the headphone jack. It's not competitive with a true separate headphone amp, but it's better than just current blocking resistors.
P.S. I'm making a lot of assumptions without looking at the entire schematic of your receiver. If it has a separate opamp amplification circuit for the headphone jack and is still using 150 ohm resistors, then yes, you may very well get superior sound with lower resistors ... and without having to worry about burning something up. I'm assuming that's highly unlikely with resistors as high as 150 ohms, however.