A UK site that is to which people are oft referred when they start in DCC by the ‘experts’ on various fora is authored by Mark Gurries. He has a lot of detail on RC filters (also called DCC Snubbers, Suppressors) – a better term might be room heaters ?
AFAICS, the provide a 100W load on your DCC Bus... which I cannot believe seen the size of the resistor, that one takes maximum 5 Watts. Then we see a resistor with a value of 120 Ohms. Which would take 18V / 120 = 150mA of expensive DCC current away from your system. However, 150mA means a maximum dissipation of 0.15 * 18 = 2.7 Watts.? And indeed, that makes that resistor VERY hot.?
Mystery solved: It does what it was designed for: Eating DCC Current and converting it to ( a lot of ) heat.?