Well I'll admit I was a bit surprised when I when through the search engines at the various suppliers and those don't seem to exist any more

I'm pretty sure that style of resistor was "composition" as opposed to wire-wound. A careful examination of the broken one should tell you.
It might be possible to use a ceramic wire wound:
http://www.mouser.com/ds/2/303/res_tuw_tum-275862.pdf39 ohms is the standard 5% value and is probably an ok substitute.
Or you can get 40 ohms in the conformal coated wire-wounds like this:
http://www.ohmite.com/cat/res_200.pdfAnd you might even be ok with the 12W version instead of jumping to the 20W version. However being an audio amplifier and not knowing where these are in the circuit, there could be issues from the inductance of the wire-wound parts.
The other choice would be one of these:
http://www.mouser.com/ds/2/62/MP9000_Series-216960.pdf with a heat-sink somehow cobbled into the free space above the PCB.
Or, 3 120 ohm 5-Watt Metal oxide resistors wired in parallel:
http://www.mouser.com/ds/2/315/AOA0000CE18-49099.pdfwith the last I would carefully construct the stack with at least 1/4" between the parts to allow for airflow.