Drew,
I just ordered the same value that the kit shipped with, 100K. I also ordered the smallest (1.1 inch) knobs. I think they look great. By the way, I finished my build today and everything works. I only had a pair of cheap RCA 5" two way speakers to play it through until my new Orca's arrive, but even with these inefficient $50 speakers, it sounded amazing. I will post a picture of the top side once my Orca's and the base arrive from Blumenstein Audio. Here is the underside. You can see some of the upgrades, including caps, resistors, the volume pot, and selection switch. I could not be happier with this amp. One thing that surprised me was my hum adjustment actually read 0.0mV on both channels. No hum at all.