Antique electronics ( tubes and more ) write in their old 2008 Catalog page 50...
Kudos to them for providing that info, some 'tube guitar amp' parts suppliers don't.
Hence the benefit of raising awareness of this rating.
The saving grace being that the number of applications within a tube guitar amp that actually subject a resistor to >350WV are vanishingly few, so the typical, popular 1/2W CF resistors are generally fine.
dinkyguitar has raised a particular instance where that is not the case.
..I really think that if the layout is such that none of the resistors are in contact with metal or other high voltage components you are ok....
The issue is that subjecting the resistor to voltage somewhat in excess of their rating may eventually cause the resistive element to fail somehow; not that it would arc through the coating across the adjacent stuff that was at lower potentials. Though, of course, as voltage was increased, at some point around a few kV, that would occur

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...What about the wire you use? 300 volt is pretty standard in most amps..I use 600 volt wire because I am comfortable with it.
Whereas resistor voltage rating is an issue when maintaining / building tube guitar amps, wire voltage rating absolutely isn't. Any decent undamaged plastic coated wire is good for many kV; arcing through previously undamaged insulation just doesn't happen. In this case the rating process probably subjects the wire to extreme environmental conditions, eg temperature, pressure, altitude, immersion in fluid; think of aerospace, marine etc. Far beyond what a tube guitar amp or any regular equipment could be exposed to and be expected to operate, or perhaps even ever work again.
eg the flying leads from vintage OTs made in the UK (including Drake / Dagnal in Marshalls) are incredibly wimpy, the look barely fit for >100V, yet I've never known of their insulation being a point of failure, despite the plate circuit of an overdriving tube amp handling kV spikes thousands of times per second.
Rather, if there's an event such as speaker cable pulled out or speaker fusing, the actual transformer windings or valve sockets will arcover.