Your link is just to a personal blog. Even the guy that did it, admitted the gains from changing resistors was small and the cost was large.
I considered changing to the next level up of Audio Note Tants, the non magnetic $$$, but if you google any of these Tant resistors, you get mixed reviews, just as many people said it was a backward step, as said it was an improvement (Non Freya projects). For the high outlay, I decided it was a gamble to far, the Vishay Dale that are fitted get positive reviews anyway and are often used in much more expensive gear.
The capacitor change, was universally reported as a big step forward and I would absolutely agree with this, so it's a good bang per buck in my opinion.
The Freya+ is very good in stock form, the Cap upgrade makes a significant improvement, the ventilation mods I carried out, should prolong the life of my product, that's as far as I'm going to mess with it, as I'm very happy with what it does.
But.... I'm sure some folks will want to scratch that itch.
I'm back to tube rolling, as one of my Ken-Rad VT-231, in the right side gain section, has developed a slight distortion, mainly noticeable as a raspy edge on vocals. I swapped the pair out for supplied JJ's and the issue was gone. That's a pity as I love what the Ken-Rad's do, but they are getting harder to find these days and are pricey.