Please have a look at my personal realization and you will understand !!!

Carbon comp :
1) kiwame ( lush sounding - the best ( to my opinion ! )
2) riken ( taut and three dimensional but very expensive )
3) kamaya ( very good but 5 to 10% tolerance )
4) Ohmite little devil ( see kamaya )
5) morganite ( pleasant sound - tend to drift !! )
Metal :
1) roederstein ( tight 'n' fast - a little thin )
2) Holco ( very fast - "metallic treble )
To my opinion KIWAME resistors are the overall winners.
-----------------------------------------------------Vishay (the very expensive ones): You cant hear them!
Caddock: US style lower registers - loosen and woody, not much detail but clean.
Holco: Slow, dull, very woody bass.
Riken (new carbon): Correct rhythm, strong but clear. Sweet highs.
Roederstein, Beyschlag (metal film): Highs are a bit problematic - tad too much
and not very clear. Dry bass & much detail. Could be more organic.
Old carbon types: Slow, muddy, dull, lifeless, missing treble, loosy bass, missi
ng space & 3D. Hissy with high distortion factor. I will never understand the pe
ople using this crapp.
---------------------------------------------------------As far as I tried
my favorite are:
# Riken RMG .... detailed, warm, open, never failed in any modification
# Vishay Dale .... clean and never harsh, no coloration mid, great to replace ch
eap metal film resistor
# Mills wirewound .... clean and great for power supply
# Kiwame .... warm, little bit veiled compared to riken, high not as detailed as
riken
# Vishay S102 .... very good but very expensive ..