Not quite. The receiver part is a diode, not a resistor.
So it goes on/off, depending if light is hitting it. Or whatever wavelength.
That's why you need a matching pair - so the correct wavelength gets sent out by the transmitter, and is received by the diode (receiver).
I don't think the originals are legal for sale anymore, brand new. They were not RoHS tested.
But, I guess a compatible pair is easy enough... one side is Light Emitting Diode (OK, might be infra red, not "light" technically.) The other side is Light Receiving diode (and has to match the LED, or close enough).
Other side is Receiving diode, so it only allows a current flow when the right wavelength is hitting it.
So long as they both work at +5V, and they physically fit in the holes and line up with the spinning disk, I guess it doesn't make much difference which matched pair you use.
Easiest probably to hack an old non-Amiga ball mouse for the parts. Should work OK. It's not like the Amiga pairs were special or terribly different, just the connector was wired different, where you plugged it into the computer.