Each resistance "draws" a different current. All sources have a maximum current they can deliver so if you have a resistance that is too low it draws a higher current than the source can supply and the source goes into current limit, not a good thing.
But for a "shorting plug" on inputs you just want to kill any noise there.
Edit: As VoltSecond points out, a shorting plug doesn't have to have a short in it, probably shouldn't for safety sake. Shorting a source will damage the outputs of your source.S