Hey man,
Indeed the 33 Ohm was original and intended to be the lowest possible while all still decently working. This was for RCA and XLR the same. However, since BNC is a 75 Ohm official path, those resistors where replaced with 75 Ohm.
Leave that be when changing to XLR ? this is harmless, but the relation with the device at the other end will be slightly worse. Officially, when the other end bears 600 Ohm (a typical pre-amp I think ?) then the 75 is just a tad too high (and the 33 is fine).
Where to put which wire is somewhat harder for me to explain because I don't know how the DAC in question was set up or changed and how "obvious" the wires are visible on their function. However, I suppose that first changing the hot from XLR to "a" pin on XLR is fine always, as long as you apply it the same for both channels. And the other wire (per channel) goes to the other pin. All you could imply is a reverse absolute phase but if you use XXHighEnd, that's settable in there.
Best regards !
Peter