I have replaced the oil in some of my Leeds and Northrup Rosa/NBS Standard resistors, following Conrad's advice. The construction of the resistor element in different vintages of resistors is very consistent. They stuck to the formula very closely.
I have added some photos.
This design has been around since the early 1900's, and metrology labs were still using them in the 2000's. I am sure they are still in use today. They are not the best standard resistors, but their behavior is extremely well known. It all comes down to confidence, and the labs are slow to trust new resistor designs.
Here is the insides of the newest resistor - the 10K one. The central brass tube is the temperature well so the resistor temperature can be measured. The resistor is wound with a cloth covered Manganin wire on a laquered brass former. Brass and Manganin have a very similar temperature coefficient of expansion.
For full accuracy, the maximum dissipation is 0.1 watt but if you only need 0.02% accuracy, you can go all the way up to 1 watt.
The covering is important . Manganin is badly affected by any stress on the wire caused by winding, and silk-cotton blend was the most successful material they could find to minimize stress in the wire as they were winding it..
To calibrate the 10K resistor, they added a small 2.5 ohm resistor wound on one of the terminals.
The 100 ohm resistor is pretty similar, but no extra calibration resistor. They just stripped the insulation off each end of the manganan wire calibrated it by adjusting the brazed joint to the copper terminating wires.
If you look at the closeup, you can see the wire was wound as a pair of wires, so it will be a Bifilar winding to minimize inductance.
Richard