The 82k/100k resistor values originated in the tweed Bassman which of course Marshall copied. Later Blackface Fender circuits used 82k/100k values as well, although 91k/100k would have given better balance with the circuit values they chose. Maybe they didn't bother recalculating the values, or perhaps 91k resistors were harder to get, I don't know. Anyhow, all the resostors used in the Fender amps of this era were 10% tolerance band anyway.
In the later Silverface amps Fender went to 47k/47k to reduce gain in the PI, probably to give more clean headroom
Incidentally, the current Hot Rod Fenders use 91k/100k.
From my experience it really doesn't make much difference and I tend to use 100k/100k in new builds, but in older amps will replace with the original value.
Regarding tapping V1, in a high gain amp virtually any 12AX7 will make a noise if you tap it.