barrysandy there’s a guy on WBF who,s done a beautiful job on his ref 40 the same resistor upgrade along with extensive more mods, look it up its worth a look up to see the extent he has gone with many photos of his journey.
A couple months ago I replaced the g luxman electrolytic caps with Nichicon FW and resistor with a Audio Note 1/2 w and the ac inlet with furutech ncf in two W4S LPS powering the router and fmc the second powering fmc and aqvox switch.
Clean power is a Must in the digital area with usually minimum expense and the greatest amount of sound improvements.
The biggest joy I get from modding is the steps of improvement and the sq improvements you can achieve with the proper mix and there are many sideway moves and a few set backs.