I am aware that everything contributes to the so called "amp's sound".
However, I am not asking about everything. I am asking about this particular tone control circuit design.
No I'm not telling you everything contributes to the so called "amp's sound".
I saying that all those things, each by themself, make
way more difference than that tone control and 100k R. Trying to re-focus you, missing the forest from the 100K resistor on a single knob tone control tree. I was trying to redirect your focus. That tone control is not the secret sauce in that amp. It's the last place to look for what makes that amp sound the way it does. I think your over analyzing it.
All single knob tone controls, like that 1, with or without the 100K R, have very little insertion loss and do very little to the amps overall sound.
As pointed out earlier, Valco was a "pinch pennies" operation and I am wondering -- what is the improvement obtained by adding this 100K resistor to the tone circuit?
So far, I see little to none…
Right.
Why they put that 100K in, is anybody's guess. Where they trying to balance it a little? With the 100K in place, a little more signal is forced to go through the tone pot.

The more that tone pot is turned up, towards the grid connection, the more hi's go around that 100K. The more it's turned towards ground, the more the hi's get bled off to ground and more bottom end goes through the 100K to the tubes grid. So, there's some balancing/juggling going on. Is it to make it smoother as you turn the pot?
You want to understand it better, do like PRR suggested;
"As to how all these things sound: I think $5 of loose parts and an hour with guitar and hot iron would tell you more than an hour of consulting the mechanical idiot."Hook up 3, 4, 5, as many as you want, single tone controls and see how they sound and how effective/noneffective and how smooth they are.