Two resistors in series
It's the voltage rating on the resistors that is important here. They are powered from rectified 230 V AC and they need to have the correct voltage rating to suit their application. Two resistors in series having an individual rating of 200 V gives a total voltage rating of 400 volts (near enough if you ignore tolerances on values).

Take a look at the good old MRS16 and MRS25 range from Vishay: -



With 230 V AC present, the peak could be as high as 325 volts without even considering line transients. Clearly two resistors should be used. And, for SMT resistors this might be useful to consider: -