Resistor-Capacitor-Resistor configuration and layout differences
The context of this article is audiophile (audiophool) marketing blurb (snake-oil). They are using this to measure the response of loudspeaker cables at MHz frequencies, when the relevant audio and amplifier stability frequency ranges are much lower.
There may be a good reason to split a resistor like this. You might not have resistors with sufficient power dissipation to hand, or the right value, two in series will have twice the dissipation capability. However, for a commercial product, it would be cheapest to get the right value and dissipation of resistor in one component. For an audio product, the differences are irrelevant.
At RF frequencies, there will be subtle differences between this circuit and any other configuration that appears to be the same at DC, due to the stray capacitances to ground. For instance, if you were following the build instructions of an FM radio project, and they showed this configuration, then you would be well advised to follow it exactly. At 100MHz, and for critical parts of the circuit, the fractions of a pF stray capacitances may well make a difference.
Whether you can combine the resistors depends on context.