From what I understand, the LED unit is a high intensity one. Negative goes to ground, and positive goes to brake switch cable. You actuate the brake, the LED lits.
If you want to use the same LED unit to work as a regular taillight, you are right. You will need to connect a resistor between the taillight wire (+12V) and the LED (+), that by now should be already connected to the brake switch cable. In regular conditions, +12V will feed the LED unit through the resistor, therefore the power will be reduced. When you actuate the brake, +12V will be fed directly to the LED unit, glowing at maximum power. Then the resistor would be connected between 2 positives, being that absolutely harmless.
I have a friend with an old bike, 6V electrics. The headlamp bulb is expensive and difficult to find. Over here it is mandatory to ride with the low beam at all times, and it is bad for the bulb because it reduces its life. What my friend has done is to connect two big diodes in series with the bulb, but only in "parking" position. He rides at daytime in "parking", the low beam is energized throug the diodes, where 1.2V are robbed from the bulb, decreasing a little its power but increasing its life. At nightime he needs all the light he can afford, so he switches to "low beam" where the +12V is fed directly to the bulb. It is more or less the same than with the taillight, but using diodes instead of resistors.