Resistors

Hmmm, trust my LCR meter and my own ears in a side-by-side comparison or "kenjit"?

I don't have experience with either. But, I did extensively research resistors in advance of my Thiel crossover rebuild. Among all the subjective opinions I found (many here on Audiogon fora), everyone who heard Path Audio loved them. Dueland was almost as widely praised but a couple of people opined that Dueland, after long-term listening, wasn't necessarily better than, for example, Mills (which is what I ended up with).

The difference can only be heard if the values are different.

This was *not* my experience.

I upgraded one channel at a time, from OEM sandcasts to Mills MRAs, and  compared them side-by-side using a mono mixdown. Obvious difference between them.

Mmmm, treat yourself to a warm cocoa for saving the world from whatever it is you imagine you're saving the world from. <golf clap>

I would not spend the extra money on Path Audio for the woofers. I would use the Mills MRA12 resistors in that position.  They are also great and cost $5.

That sounds like good advice to me, especially if budget is a constraint, but it may well be that upgrading the woofer resistors will also make audible improvements. I don't have experience with that but I did directly compare 160V and 250V versions of the same cap on my woofer boards (shunt caps, at that). It was a subtle thing, and some songs sounded pretty much identical thru either channel, but overall the thicker film channel sounded a touch more full, with increased ease of presentation, and a bit more bass heft/impact (most noticeable on kick drums and such).

What type of wiring do you recommend

FWIW, I used Straightwire 18 ga solid on my new boards anywhere the cap or resistor leads were too short (or with foil-type coils which have no leads). But I used Cardas litz from the terminals to the boards and boards to the drivers  (various gauge depending on input or output and woofer versus coax board). I made no attempt to sonically compare the Straightwire to anything else but did compare the Cardas to the OEM 18 ga solid (unknown source).