The pinout sheet from Intel shows these to be generic I/O, no config or reference function (at least for these two, you will need to look up the other two also.) So ...

1.) They are simply for debug flexibility.

2.) They are there because the designer intended something that never came to pass.

So do a search for the net names PIN26 and PIN27 to see if they are connected to anything else that might actually need the low resistance.

If not, then don't forget to set the inputs to weak pullup to prevent floating input problems if you do decide to remove them.

The pinout sheet from Intel shows these to be generic I/O, no config or reference function (at least for these two, you will need to look up the other two also.) So ...

1.) They are simply for debug flexibility.

2.) They are there because the designer intended something that never came to pass.

So do a search for the net names PIN26 and PIN27 to see if they are connected to anything else that might actually need the low resistance.

If not, then don't forget to set the inputs to weak pullup to prevent floating input problems if you do decide to remove them.