I can't tell you at the moment which is altered in the resources, but what you can do is to patch an unmodified(!), not skinned, original msn messenger with such patches, and afterwards compare the resources of the dll with the orginal unpatched dll to find out what has changed.
and/or look in this thread on mess.be:
Resource Hacking MSN Messenger
eg:
Xander's reply to Resource Hacking MSN Messenger