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Impedance and ESR aren't really the same thing but they do tend to go hand-in-hand - low-ESR capacitors generally speaking also have a low impedance, and for less critical things can be considered equivalent.
As for the non-polarised capacitors on the audio outputs... They're marked as that on the schematics, but weren't fitted from the factory (not that that's an indication of anything). However, according to some, there's a DC offset coming out of the op-amps which puts the near terminal of the capacitor always in the positive. I can't remember who pointed this out, but I remember someone scoping it and showing that it never goes negative, meaning that polarised capacitors should be fine. Also, most Amigas have a similar output stage but don't specify NP on their schematics like the A1200 does.
I'll try to dig up where I read this as I haven't probed it myself (but will do when I next have an A1200 open). My guess though was it was someone who really knows their stuff - Stedy comes to mind...
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