I would have thought that if you are pushing resistors in series to increase their voltage rating would need to make sure they are placed in a straight line end to end increasing the distance between 2 points where the potential is applied.
They don't need to be all in a straight line, but you do see some very dumb designs, like a zig-zag layout which brings every second connection close together.
yes that is what I meant by head to tail I high voltages would just jump across the board from top to the bottom of the ladder or across sections. After all a a higher rated resistor is nothing more than the same device in a bigger package which increases the distance between the entry points so I can't see a lot against replicating that with multiple parts particularly where you are just adding a little safety margin and peace of mind for another 2p.
Where it is just the second resistor, and the first already meets the intended maximum voltage rating. I agree the 2p adds some extra protection and peace of mind.
Where resistor stacks somewhat badly fall to pieces, is when E.g.
It is a 10,000 Volt supply/transient and there are 10, 1000 Volt rated resistors.
Ignoring the PCB/inductance and PCB capacitance (to simplify the explanation). The variations between the different stray capacitances of the different resistors, can mean that the 1000 Volts x 10, are NOT evenly split during very rapid transients and/or switch on/off events.
Hence (I might be exaggerating a little bit), one of the resistors may get a disproportionately high portion of the voltage. So one might get 2000 Volts (they are ONLY rated for 1000V each), because it happens to have the lowest stray capacitance value. So in time these 2000V (I accept I may be way off here. But anything over 1000V is potentially bad datasheet wise anyway. Ultimately it depends on the stray capacitance variations and other stuff) transients, can break down the resistors insulation.
If you exceed the maximum voltage of a resistor, it can concentrate most of the voltage on a VERY small part of the insulator, and break it down. In time the broken part of the insulation (which now potentially conducts), GROWS. Eventually compromising the entire resistor e.g. making it somewhat conduct. Hence the other 9 resistors will get almost all the 10 KV, which in time will blow another of resistors. So in time all/most of the resistors can/will fail.
Because you are specifically talking about having only two resistors, and hopefully keeping well below the (incorrect) 2 x maximum working voltage. You should NOT have this problem.