Most of the time the blue resistors are fine. To test the optos remove each connection ( going to the optos from the opto board ) and test for 12v. Usually black and gray wires go to the transmitter LED and the orange and gray go to the receiver.
Another way to see the transmitters infrared is to look at them with a digital camera.
You also can test the switches is to tape the transmitters with elec tape and shine a light into the receiver. The switch test should be on when you do this.
* If your switches are the same in the column or row your problem is not the optos themselves. It would be rare if it blew all them at once.
A common problem with the switch matrix and optos is the U20 on your cpu. I believe I have a few of those left (although you may have a few more columns not working with this problem).
I will check my diagrams to see if I can see some areas for you to check before you start replacing parts.