I've got approx 23k on my '07.
Previous owner did some mods including SAS removal and block off plates, evap canister, Akra slip on's etc.
So recently my EFI light comes on and blinks code. Soon after engine sputters and idle revs real high. Local dealer took a look and says SAS has been removed and a resistor is in place. Said resistor has "blown" and does not know the specs of the resistor. Recommends replace SAS valve and "determine resistor type/value and go to radio shack and buy it"
Or he said Order a SAS valve and install it.

Whats the point? Why was it removed? Airbox is stock. Why would I not just put it back in?
I'm sure I can find a reliable opinion on what to do and the advantage/Negatives to this issue..
Anyone had a Removal/Re-install? Should I try to find a resistor and replace over and over again?

I must say that I find it funny that this would cause high idle. What code did the ECU blink?

Get yourself (or find someone nearby with) a tuneECU cable and check the ECU for errors (it keeps an error log).
While you are at it, just disable SAS in the ECU. No need for resistors.

From what I understand, the SAS was installed for the cat in the original exhaust. As you are running Akras you have no need for it.

I'd say do what Bert has suggested, or go install another resistor.