Hi Nick,
Good question, and one which comes up from time to time!
This is a tie down resistor, which references the capacitive output of the tube to ground. It serves only to prevent large thumps as you connect a power amp to the GK1, nothing more. No influence on sonics at all.
Since the tail load on the tube is just 5K (the 2 x 10K resistors in parallel), a ground referencing resistor, which is seen as a load by the tube, should be around 10 times larger than this value, say around 50K minimum. But there is no purpose to using a very small resistor here as its time constant need not be better than half a second or so. In truth, R18 can be anything from about 100K up to about 1M, so either 220K, or 261K, or 270K is just fine!
Cheers,
Hugh