I don't get the theory behind the choke's DCR. Copper resistance yes, but as to the function of the inductor I thought that it would show the 3 H at double the mains AC: X = 2piFL.
Inductance is not dependent on frequency, so a 3H choke is 3H at 60Hz, 120Hz, or 1000Hz.
On the other hand, Inductive Reactance (
XL) is dependent on frequency. As frequency increases, so does Inductive Reactance. And that's the beauty of a choke used in a power supply. A perfect 3H choke would offer 2261Ω of resistance to a 120Hz ripple signal, but it would offer 0Ω resistance to DC. Ideally, we want the choke to offer a lot of resistance to the AC and no resistance to the DC. This is how a choke helps to 'smooth' the AC ripple into a relative 'flat line' DC. An inductor (choke) opposes any change in current (AC component) and a capacitor opposes any change in voltage (AC component). When a choke is used together with a couple capacitors in a PI arrangement, they work together to smooth the AC pulses to a usable DC.
But an inductor is not perfect. There will always be a DC resistance due to the resistance of the wire. This unavoidable resistance is in series with the choke and is responsible for any DC voltage drop across a choke. And that DC voltage drop is what you are trying to mimic when you replace a choke with a resistor. By using a resistor whose resistance is equal to the DCR of a choke, you will maintain the same voltages downstream on the B+ rail. For sure, the filtered DC will not be as smooth as it would be with a choke, but that's not always necessary or desirable in a guitar amp.