Incidentally, these 2 R's form what's commonly called a "synthetic center tap". That's the lingo.
On tube amps, most older power transformers included a heater CT which was grounded as a routine matter. In some amp designs, the 6.3 volt CT was in some cases lifted above ground by a DC source by 25-50 volts in order to reduce heater-to-cathode voltages if the designer used some circuit where a cathode was 100 or more volts or so above ground. Tubes in earlier days were thought to be vulnerable to heater to cathode shorts and indeed, they *do* have maximum ratings when it comes to heater-to-cathode volts.
Most importantly, it has been found that about 95% of tube amps will hum pretty badly if the heaters do not have a ground reference. In days of yore, the CT connected to gnd did the deed. If the PT has no CT, the 2 qty 100-ohm R's do the job just fine. Actually, the 100-ohm R's are *preferable* to the CT because they can act as fuses in certain fault situations which can and do burn up heater windings on PTs.
Where they are physically mounted means little. They can be anywhere in the heater chain: on a tube socket in the middle or end of the filament chain, on the pilot lamp ass'y, anywhere convenient.