Yes, different resistors can sound different, though there isn't necessarily a strong correlation between price and sound quality.
The idea behind FAQ #3 is to reduce the maximum level of signal that can come out of the potentiometer. You could conceivably achieve the same results with a single resistor per channel, but there are some negative consequences to making the impedance of the level control too high, so we aim to keep it pretty close to 100K. The 33K resistors in parallel with the pot allow the 75K resistor to be relatively low in resistance value to achieve the desired attenuation.
FAQ #3 has resistors in parallel with the pot (33K) and in series with the pot (75K).