Looks like that is the "Bleeder" resistor for eliminating any DC that might leak through the coupling cap. The FP, Eros and Seduction have them too. I wouldn't consider it an audio path resistor, so not anything to upgrade. The volume pot and output cap, 100uF at 160V are in the audio path and is well worth upgrading. I would also consider the third 220uF at 250V power supply capacitor as a good upgrade part.