Signal + is referenced to signal -.
The reference point for audio common is at the power supply output 0V.
This is one of the statements which caused confusion. Abbey and I were talking at cross purposes a little bit there. From a system standpoint, the downstream differential receiver considers as the signal the difference between signal + (aka hot) and signal - (aka cold). In that sense the hot output references the cold output.
When I referred to reference node and what the hot signal referenced, I was speaking in terms of circuit design. Since this is a tube design, the output signal is controlled by the grid to cathode voltage, so the output signal reference node is determined by the cathode connection. That is probably going to be called "gnd" in the schematics, although gets a little bit trickier to think about when you have a circuit powered with negative voltage rail, or an op-amp follower which only has connections to the power rails.
But in the case of most tube circuits it is pretty straight forward, the output signal is controlled by the grid voltage as measured referred to the cathode circuit. Not some idealized concept called "gnd," not some random point in the chassis which has a conductive path back the cathode, literally the cathode pin of the tube is the reference point for the grid which controls current through the tube. So the point where you should connect the resistor-capacitor combination which will then connect to pin 3 should be right beside where the cathode resistor connects to gnd.
Either way the receiving end pin 3 sees 27R to chassis.
So the point of the pin 3 connection is not the impedance to chassis, but the impedance back to the point where any voltage change will cause a change in the pin 2 output signal.
Say you connect the device to another device with XLR cable, and there is a slight difference in protective earth voltage which causes a slight difference in the chassis voltage between the two pieces of equipment. That voltage difference will drive current through the shield of the connecting XLR cable, then through pin 1 onto the chassis, and around the chassis back to the protective earth connection where the power line comes in (assuming that the device is not a double insulated design with no power entry protective earth).
The resistance and inductance in that path will cause a voltage to develop at pin 1. If you connect pin 3 components to that point, now that voltage is directly on the pin 3 signal, but not on the pin 2 signal, so it is differential, to the downstream input just part of the signal.
If instead you connect the pin 3 components directly beside the cathode resistor connection, now any voltage generated by that interference current causes the entire circuit gnd node to ride on that noise voltage, so both the pin 2 signal and the pin 3 signal have that same noise voltage. Since it is common to both signal lines the downstream receiver will be able to reject that noise.