Instead of the resistors, try to simply use the headphone out from your PCDP or from your source. This output will already be volume adjustable so you can put it low as a whisper.For the power supply, I'd start with your current power supply and simply add a BUF634 at the out of the TLE2426 to buffer the virtual ground. This should work nicely. If in case of doubt, you can try Tangent's schematic, this is sure to work and the value of the resistors R1 and R2 doesn't matter so much. A value of 10K should be good, altough higher would save some battery life. The important thing is that you need to match those carefully to make sure they give the exact half voltage for the virtual ground. Since a TLE2426 is basically doing this job, I would keep it and ditch R1 and R2 altogether.
Don't worry about the questions, I am a graduate student / teacher in software engineering and I too had quite a few questions when I did my first attemps at those little things.
Hope this bit was helpful!