GPU accelerated resampling offloads audio resampling to the GPU. This is useful for Pi1 where CPU is in limited supply, but less critical to Pi2 and Pi3.
For the March update, there was a known bug that could cause kodi to hang when multiple connections to the GPU were being opened/closed. It was believed that GPU accelerated resampling was one of the causes of this, so it was disabled by default on Pi2/Pi3 where it wasn’t really needed. It was left enabled on Pi1.
The April update fixed the bug with the GPU connections, and GPU accelerated resampling was enabled for all again. Now it is possible that the GPU accelerated resampling bug was something else and so enabling it again was undesirable. I need people who are experiencing the bug to test with it disabled to confirm whether this is really the cause of the hangs you are seeing.