Ok, impedance is what happens when AC meets a reactive load. If the resistors are only resistive (none really are) then you can just say resistance.
Resistance us more properly used for DC. But for an input attenuator it is an easier concept.
The importance here is that the input resistance can't be too low or your CD player's output chip might go into current limit. A 1K load, maybe even a 5k load would sound awful. Input resistances between 20k and 100k are pretty safe for almost anything.
If you get over 100k you can get noise sneaking into the signal.
Oh, BTW, changing the resistance value doesn't make your listening position on the volume control change. The whole thing is a proportional voltage divider.
I'm not up for making my own ladder attenuator. But I'm not adverse to changing out 6 or 8 resistors with something nicer.