The fixed value resistors have varying values. They have tolerances. And you need very very low tolerance which may be hard to find. With a variable resistor, you can fine tune the resistance so it is exactly the same.
And yeah, just cut out that volume control part and throw it away. And just connect all the wires back again. That's what I usually do.
But in your case I don't know if the full volume setting is 0 resistance or a certain value. And if it's a certain value , then making it lesser than that might damage the speakers or something.
They always make the volume control so low quality...
Also, you mentioned separate drivers for lows and highs. The circuitry for all of that should probably be inside the headphones close to the speaker or built in to it.