Yes R10 & R12 are the cathode resistors on the DAC-60.
I also noticed that R8 and R11 were deleted on the DAC-60, the filter is an absolute hack-job. It explains fully why Monachy kept using the DAC-50 and why many have said it sounds superior to the DAC-60.
As far as the I/V & Filter I posted it is a direct copy of the HAG/ChimeDAC (also PCM1704 + tube) which is highly regarded and sounds a lot better than the DAC-60, this is a big reason why.
http://www.hagtech.com/pdf/chimeteardown.pdf It is a 3rd order Bessel linear phase type with a slow roll-off, -3 dB around 32 kHz. The key is it has a lower load on the DAC output. But even with the cathode by-pass caps the Vout rms is about 6dB lower than before, but this shouldn’t be a problem for most amplifiers
Here is the parts list:
Caddock resistors 100 ohm - 445-1986-1-ND
MKP Film Cap 0.015 uF - BC2140-ND
MKP Film Cap 0.1 uF - BC2054-ND
TDK Shielded Inductor - 445-1986-1-ND
Silmic Cathode 1000 uF Bypass Caps - 604-1059-ND
330 ohm 1/4 W resistors R6,R10, R9,R12