@stonie
I can't quite make out your last post stonie, but I think you are asking about what to do with the 60 to 72 pin adapter.
With a USA NES side-loader you need to do two mods.
1) Solder a 47kOhm resistor between pins 3 and 9 on the expansion port (inside the actual NES).
2) And If you want audio with actual Famicom games, and the Famicom Everdrive/N8, you have to add a 26-30 AWG wire in the 60 to 72 pin converter, between pin 46 (of the 60-pin Famicom side) and pin 51 (on the 72-pin NES side).
If you have a top loader
1) You don't do the resistor between pin 3 and 9 mod. You need to add a 1.2-2.0 kOhm resistor between pin 51 and audio out.
When I get back home (just away on business) I'm planning on putting a variable resistor in the mix, as per jimmyemunoz's suggestion.
The confusion I believe you're facing is Redifer's opinion on requiring 94k of resistance. 94k resistors are weird and aren't very popular, so it's more practical to achieve that by using 2 x 47kOhm resistors in series...
Series: (results in 94k)
|---47k---|---47k---|
Parallel: (results in 23.5k)
|---47k---|
|---47k---|
However, I'm leaning towards jimmy being right on this one (in which case, you want 47kOhms. Not 94kOhms).
My personal advice is to go ahead and use one 47k resistor... if by chance he's incorrect, the expansion audio will be too loud. In that case, just solder in another 47k resistor in series and see how that works out for you.
This is
ALL assuming you're talking about a toaster NES.