PCB Design Review: Impedance Matching & Termination Resistors
Yes the theory is correct and I suppose the calculated trace geometries are what pops out of the formulas are correct too. But the problem is that you have a 2 sided board with height of 1.6 millimeters, so based on these input values, the output values, while correct, are quite odd looking. As you can see, the trace width is exceptionally wide and even wider than your power traces, only thing wider is your ground plane. So the result is not practical, as in practice, USB would be implemented on a board with 4 layers, where the ground plane is closer to data tracks, and the data track would then be narrower.

I don't think you should not worry about discontinuity caused by resistors making the tracks to diverge more for a few millimeters. It really does not make any difference since the trace geometry is very odd looking anyway due to the use of 2 layer board with 1.6mm thickness. And it would be more important that the termination resistors are at correct place along the tracks, they should not be in the middle of PCB trace, but right at the MCU pins.

The datasheet says 22 ohms so that's what is necessary for the MCU to drive the lines with correct impedance then, if the MCU internal structures have lower impedance.