It is never wrong to use the dual 100 ohm resistors, even if the tranny (talking about the 6.3 winding of the tranny....right?) has a real CT. Because they provide a certain piece of unique protection against a heater to cathode short in the output tubes. Arguably, it is superior to use them. A H-K short in the outputs is very, very rare but not never.
The 6.3 winding lighting up the tubes, that has one and only one function: To light up the tubes. In 99+% of cases, the CT of such a winding is not precisely in the center of the winding and the effect of this is to induce AC hum into the SIGNAL path. 99% of tube audio amps need a 6.3 heater CT (either CT or real) or they will hum like a brontosaurus.
The 5V winding on the rectifier tube has TWO functions. One is to light up the tube. The other is to serve as/be at the same voltage as the cathode in the HV rectifier circuit. Unless it is not working right, the action of the rectifier does not find its way into the audio signal path. Even in an indirectly heated rectifier like a GZ34 or a 5V4 the heater (or filament = proper name for 5Y3/5U4) will be at full B+ volts. Actually, it has full on B+, NASTY B+ with huge ripple on it.
I am not sure what the effect of placing 100 ohm resistors on the 5V winding would be. Sluckey said they would probably blow and they probably would, but I actually doubt that because even though the entire heater/filament is raised high, there is only 5 volts across the heater wires. Ergo, 5 volts / 200 ohms = .025 amps. .025 amps * .025 amps * 200 ohms (in series) = .125 watts. Now...if you GROUNDED the middle of those resistors, they would absolutely pop, with extreme prejudice! That would be B+ to ground through a 50 ohm resistor (the two in parallel) = 400 / 50 = 8 watts, one would smoke first and the other in very short order.
Don't do it!