There are a couple of reasons a designer might do this.
One is to spread out the power dissipation.
With linear regulators, the input current is approximately equal to the output current.
With the specified 30 mA flowing from 12 V to the 5 V output there is 0.03 A * 7 V = 210 mW power to be dissipated. Without resistors the entire 210 mW is dissipated by the regulator.
With resistors, they dissipate some, dropping the input voltage to the regulator, so it dissipates less.
The SOT-223-3 package is perfectly capable of dissipating 210 mW, so it’s unlikely this was the primary reason for the addition of the resistors.
Another reason is it’s a cheap way to get a little extra filtering. The 60 ohms resistor with the 0.1 µF capacitor yields a 26 kHz filter to help knock out high frequency crap from the 12v_ISO rail which may otherwise pass through the regulator relatively unattenuated. By the way, the 0.1 µF capacitor is a bit small – a capacitor is needed for regulator stability regardless of resistors. The Datasheet suggests something closer to 1 µF would be safer.
Lastly, even though the expected max draw is only 30 mA, the designer would like to make sure nothing blows up in an unexpected fail, like short-circuiting the output. The regulator has built-in short circuit protection at 400 mA. This may be more current than the designer would like to see occur. By adding 60 ohms, if more than about 110 mA flows, the voltage to the input of the regulator starts falling below its dropout voltage and it will shut down. At this maximum current, the power a 60 ohm resistor would have to dissipate is 0.11 A * 0.11 A * 60 Ω = 73 mW which maybe the designer wasn’t comfortable with. By putting in two 30 ohm resistors, each would dissipate only 36 mW.