There's a 10,000uF capacitor that bypasses that paralleled pair of resistors.
At 4Hz, half the signal current will go through that capacitor, and half through the resistors.
At 8Hz, two thirds of the signal current will go through that capacitor, and one third through the resistors.
At 16Hz, 80% of the signal current will go through that capacitor, and 20% through the resistors.
At 32 Hz, 88% of the signal current will go through that capacitor, and 12% though the resistors.
When one talks about high quality power resistors, the differences tend to be in how inductive the resistors are. A resistor that's 8 Ohms but with an inductive wirewound construction might measure something over 8 Ohms at very high frequencies. The ones provided with the kit exhibit very low inductance, and even if there is some inductance at high frequencies, that 10,000uF capacitor is going to look like a dead short in comparison to that pair of resistors, so I would really focus on that capacitor above all else (which we also did in the kit, the cap provided in that position is quite nice).