To look into this question I ran some LTP models. The 82k/100k PI loads date back at least to the 5F6-A Bassman, which had total tail resistance of 12k. In that case, the outputs are seen to balance pretty well, within 0.35 dB, with identical 12AX7 triodes as used in the model. Making the plate loads equal causes the unbalance to increase to 0.87 dB, so the 82k is definitely an improvement. To balance the outputs exactly requires 86.7k on the inverting side. Given E24 values, a 91k would have been a little closer, but with resistor tolerance and tube variation, this seems close enough.In another thread, Tony Bones wrote: ↑Sat Feb 23, 2019 3:05 am It's academic, but I'll argue that with an infinite tail resistance (i.e. a current source) the balance in a LTP depends on the plate loads and not the tubes themselves. The tubes could be mismatched, but if the plate resistors are equal then the balance will be there. Admittedly, the tail resistance in a typical Fender or Marshall LTP is not infinite, but it's higher than might be thought at first because the unusual NFB arrangement bootstraps the tail to some degree. I'm not sure how to even go about calculating the degree of bootstrapping, but I understand the concept to be correct. In any case, the effective tail resistance is very large compared to the resistance looking up into either cathode in the LTP. With absolutely no measured data (why have I never measured this?) I'm willing to bet lunch money that the 82k/100k plate resistors do more to hurt than help the balance in Fender/Marshall PIs.
Forward to the AB763, which has a 12AT7 PI tube and the tail resistance increased to 22.6k, the balance would definitely be better with a 91k, yet the 82k is still there. The reason is probably long lost.
Some manufacturers have included a trimmer to dial in PI balance, but in general this practice is rejected due to the time (= money) required to adjust it.