You can ALWAYS use resistors of a higher wattage value here. Just don’t go for a lower wattage. A higher wattage resistor will better dissipate the heat.
The downside it that you typically pay more and if the extra "capacity" is not necessary, why pay for it? They can also be larger.
The Mills 12-watters are just their "better" version of most everyone else’s 10-watter. It’s too bad you can’t get them for reasonable coin in your parts.
Something else to think about...,
If you can find resistors that have a bit of inductance, they will change the "character" of the highs, and you may like the results. I use modified Heil AMTs with Mills resistors, but at one point I came across a pair of 20 ohm, 1% TRW 7.5 watt resistors. I wanted to increase the volume of the Heil by ~1/2 dB and had 3.2 ohms in series. The TRW resistors reduced this to 2.75 ohms and I picked up the ~1/2 dB. But the Heils lost some of their "edge/graininess".
When I checked the TRWs, I found they had 0.007mH of inductance which seems to tame this edge, at least to some extent.
BTW, one would think that changing the value of the resistors would also change the slope of the crossover. However, in the case of a 2nd order, or higher, crossover, resistors placed before the "initial" capacitor will change the volume with negligible effect on the crossover point or slope. I actually take advantage of this phenomenon in my crossovers.