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When selecting passive components, the recommendation is to follow the device-specific data sheet (as applicable) for the values including the tolerance and voltage rating. The recommendation is to follow the derating guidelines (generic or company specific for passives (Example: resistor wattage and capacitor voltage rating)).
Component values, package size and voltage rating in the EVM or SK have been provided as a good starting point for the custom board designer.
During custom board design, the recommendation is for the custom board designers to validate if the TI recommended values, tolerance, package size and voltage rating are appropriate for the specific custom board design (end equipment) implementation and make required updates.