As recently discussed in a spin-a-split related thread, pot value does not have the same effect on e.q. that it does when used as a regular volume control. That is, a higher value pot does not equal more treble, and vice versa.
A regular volume control works by acting as a controlled leak to ground. The higher the max resistance value, the less treble leaks around the pot to ground, even when it is set to max resistance.
A spin-a-split pot works as a shunt. That is, it doesn't work by controlling a leak to ground; it works by controlling a leak around one coil.
When the pot is set to maximum resistance, it provides a difficult path for the current from the first coil, so that current passes through the easier path: the second coil. The result is that you get a humbucker.
When it is set to minimum resistance, it provides an easy path for the current from the first coil, so that current bypasses the second coil. The result is that you get a single coil.
Following that understanding, you can see that if the spin-a-split pot value is lower, it is more likely to allow some current leakage through the pot, even when you have it set to max resistance (i.e. set to "full humbucker"). And when the spin-a-split resistance value is higher, it will allow less leakage. This means that a lower value pot gives you less of the full contribution of both coils than does the higher value. In other words, with a lower value, you can never get the true "full humbucker."
Now, this is not necessarily a bad thing. In fact, you can use it to your advantage, if you actually NEVER want the full humbucker. Say you never want to be able to get the full output of the humbucker, but only want about 3/4 of it at max, with the ability to dial it down to 1/2 the humbucker with the spin-a-split. Well, then you just use a relatively low-value pot, e.g. your 100K or a 50K.
It's also worth mentioning that, of course, the higher the output of the pickup, the greater its ability to leak through the pot. So you need to shift your values upward when the pickup in question is high output.