What resistor sounds best very much depends on application. After several decades of comparing resistors, I have strong opinions on the subject. A short summary:
For loads (input, interstage and output), Audio Note 2w silver tantalums. The 2w silver sounds better than 1w or 1/2w.
For gridstoppers, Riken carbon film (discontinued).
For phono RIAA eq, Vishay bulk foil.
For plate loads and power supplies, Mills wirewound.
I don’t like some of the other resistor types mentioned above such as AMRG and Takman, and I haven’t had any luck with vintage Allen Bradley’s. However, there is one other type that is a solid second or third choice to my favorites listed above, namely, Dale/Vishay CMF metal foils. The Dales are cheap and readily available in lots of values. They have a warm, musical sound with good detail and dynamics. Take a look inside a Lamm preamp or amp and you will see Dale CMFs throughout. Same with older Cary amps and preamps.