What's the difference between filters with the same cutoff frequency, but different component values?
The original question misses two important points that affect the choice.
A passive R-C filter is usually situated between two active circuits - a driver, and a reciever. A driver practically has certain output impedance, and the receiving stage has finite input impedance as well. These two factors are missing from the question, and the result depends on the value of these impedances.

If you have an ideal driver with zero output impedance, and ideal receiver with infinite input impedance, then the choice doesn't matter, any pair of R-C will behave identically, and the "sound" will sound exactly the same assuming that R and C don't have significant voltage dependence. The only difference is that the first circuit will draw quite a bit of more power than the second one.

However, if your driver and receiver do have finite impedance as any real circuits do, these impedances effectively change the cut-off frequency, which does have an effect on how this entire circuit will sound. 

For example, if you have a driver with output impedance of 50 Ohms and choose the circuit #1, this will lower the cut-off frequency of this filter by a factor of 4, because the filter RC will effectively have the R as 50+15 Ohms. Which might have a serious effect on sound.

If your input stage has, say, an impedance of 20 kOhms, and you select the circuit #2, the low-frequency gain will be 1/3 of the initial one, which again will sound differently.

In summary, values of a passive filter (its "characteristic impedances") should be selected in accord with impedances of the stages it is connected in between. Generally the input filter impedance should be much higher than the driver's impedance, and the input impedance of receiver stage should be much higher than the filter's output impedance, all impedances should be estimated at the cut-off frequency.

Alternatively, you can run simple SPICE simulations of the filter including correct models of outputs and inputs, and adjust passive RC values to get the best desired result.