There's about 4 different conversations going on in this thread. Yes, let's look at the original question: Do these resistors on the voltage dividers also control gain? Technically the answer is No. There are 4 arithmetic functions: addition, subtraction, division & multiplication. The last 3 apply to the question. As mentioned above: 1 resistor subtracts voltage. 2 resistors arranged as a voltage divider, divide voltage. Multiplication = gain. Tubes multiply voltage to create gain.
The tube's gain is controlled by its characteristics & the supporting circuitry around it: grid leak resistor; plate resistor & plate voltage; cathode resistor & cathode voltage; cathode bypass cap; and finally grid leak resistor of the following stage (because for AC or signal operation, it's in parallel with the plate resistor). These things will give the tube, IN CIRCUIT, its multiplication, or gain factor. If the gain factor is 10, then if you put 1 volt in, you get 10 volts out. The gain factor operates on the input voltage, but is independent of it.
The voltage divider circuit in front of the gain stage does not CONTROL gain, per se. Rather it presents a suitable signal voltage to the input of the gain stage so as NOT TO OVERLOAD IT. Or for guitar amps to allow for desired overdrive, without "unduly" overloading the gain stage.