AC filtering questions

Hello girls and boys....
i have two toroidal transformers (230/45V - 300VA)... What i was thinking is to make a filtering device for AC power similar to Felicia power conditioner (two transformers back to back)... Problem is, i don't have center tap in my primary on any of those two transformers...
So i was thinking maybe at the output where i get 230/240VAC out, to put two resistors from each output of the second transformer to ground (to put my "earth" in the middle of those two outputs from the second transformer (sch attached - version "A").....
so my question is, do i need those resistors - maybe just caps would be enough to put my earth potential in the middle..... that would be Version "B"... or do i need anything at all (version "C").....
... electronics after this would be a dac that has a separate power supply consisting of a switching pre-regulator and regulator of some sort after (probably linear PSU).. i would probalby put a streamer on this also once i sort out it's power supply block and turn it to linear PSU.......
any suggestions....
 

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