Difference between the two Ethernet magnetic topologies
The topology that does not support PoE can have a DC path between center taps, and the resistors at the center taps are for common mode termination. There is no need for the capacitors to break the DC path. A PoE source that detects if the device supports PoE will see that the device has DC termination between pairs and will refuse to give power out. A passive PoE injector that always supplies power will damage the resistors.
The topology that supports PoE must not have a DC path between center taps. A PoE source would properly detect this and passive PoE injector will work too with this device. The resistors will still provide correct common mode termination impedance.