Bob_reynolds - when I first started modding DAC's I put no additional resistance on the outputs. What I found was that with high-Q or low-loss cables connected, this evidently caused transmission-line type reflections on the cable which could take a while to damp-out whenever there was a HF transient in the music. My theory is that these reflections cause the output drivers to go non-linear at times, which affected the audio range.
If I approximately matched the characteristic impedance of the cables (like you would do in a RF system), the sound improved dramatically at the high-frequencies. Most analog cables are in the range of 75-120 ohms characteristic impedance, never as low as 30 ohms.
There are other engineers that have tried this and reported similar results.
Steve N.