> The spec sheet says 200 ohms O/P impedance, I can't see how this value is set by R4 and R5
They are saying that only the build-out counts. Which implies that the naked amplifier has negligible (<<100Ω) output impedance.
BTW, the other function of the build-out is so Q2 current does not become infinite when it dumps a fast transient into a long cable.
The actual output impedance is the FET dynamic source impedance (1/Gm, often around 500Ω) divided by the current gain of the BJT. Q2 is probably fairly high-Beta, but R8 saps the current gain. As a rough guess, 500/50= 10 ohm output, which is reasonably negligible compared to 200 ohms build-out. The output impedance does not vary much with Q2 Beta: if Beta is high, Q2 Base taps less current off R8, so the working current gain is pretty stable unless Q2 is very low Beta.
The input impedance could be designed for 10Meg or 100Megs. But in guitar-work, anything over 250K or 500K is high enough. Jensen took ~1Meg just to be sure. Too-high just buzzes worse if the cable comes unplugged.
Fussy guitarists might want to reduce the 1,000pFd cap. That's already high for guitar. A smaller cap may damp the highs less, though it will also pickup radio better. A classic 12AX7 input is more like 300pFd than 1,000pFd.
> this circuit seems to function as a phase splitter as well as a buffer...
No. Look again. It is a fake.