Film has no advantage over ceramic here.No other than distraction honestly, sorry for that. But it is so much better to get its precise function now (rail decoupling, immediate supply source...) Is ceramic recommended/enough? Or polyester film can do noticeably better? I'm thinking on a 100n value.
Remember that a 1st-order filter still lets higher frequencies pass. They are indeed attenuated, but they may pollute a sensitive node.On the output capacitor, I understand that the build-out resistor (R100) in combination with the bypass cap (100u) form a low-pass filter with its knee at 16Hz. The little extra output impedance of the opamp would bring this down a little bit further down, leaving everything above it clean for audio AC current to flow freely after. Am I right?
As it depends on the rest of the circuit, you need to experiment.
You have to keep in mind that it's not a unidirectional situation. The rail splitter delivers DC but it also receives audio currents from the circuits.