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I don't think the headphone amp on this is just a series of resistors. It seems to use a TI NE5532 op-amp. That said, I wouldn't recommend this. I have a very similar product (the SA-98, which is basically the same thing with no headphone amp) and it died in less than six months. The quality control on these SMSL amps is terrible. Check the Amazon reviews for the SA-36 (or is it SA-50?)--tons of people have had the RCA jacks die on them.
The specs are basically a lie, too. The power supply it ships with can't even do 160 WPC, not that it would even sound reasonable at that level: THD is at 10%. The real wattage it's capable of supplying at 4 ohms is probably half that.
EDIT: Massdrop's description just says "160W", but SMSL claims 2*160W, or 160 watts per channel.