They set the timing (pulse width) for the rpm output of the LM1815 (U11) Variable Reluctance Amplifier chip, what's called an RC timing circuit in electronics. The LM1815 filters the VR signal then sends clean pulses to the Atmel microcontroller. So basically, the RC combination sets the length of the pulse that the Atmel microcontroller sees for every tooth of the crank wheel.
According to the LM1815 datasheet, the output pulse width is:
PW = 0.673 x R x C
Which means in the schematic:
PW = 0.673 x 75kΩ x 1nF = 0.050 ms = 50 us
But in my 3.5 board R57 is 33kΩ, so:
PW = 0.673 x 33kΩ x 1nF = 0.022 ms = 22 us
Ideally, to minimize spurious triggering, you set the pulse width to shortest time that one tooth actually passes the VR sensor.
For 60-2 trigger wheel and 10,000 max rpm:
Tooth pulse time = (1 / 10000 rpm) * (60 sec/min) * (1 rot / 120 'teeth') = 50 us
For 36-1 trigger wheel and 7,000 max rpm:
Tooth pulse time = (1 / 7000 rpm) * (60 sec/min) * (1 rot / 72 'teeth') = 120 us
If you're seeing a noisy rpm value (jumps up), increasing the resistor value of R57 so that the PW fits your max rpm may improve it. But the datasheet recommends only setting it to a max 150 kΩ.
You can download the LM1815 datasheet here:
http://www.national.com/ds/LM/LM1815.pdf