below 100hz, do speaker cables matter?

Below 0 Hz cables don't matter.

Al, it seems I am still a little confused on the issue.

If inductance has a neglible effect at low frequencies due to its proportionality to frequency. Then the slight correction, is no longer slight.

The op sates "outside of cable gauge", or in other words, other than insuring low resistance, all other factors should not have an impact on low frequencies.

What I understand from your post is that you agree with this statement. That is within the realm of measurable and predictable outcomes.

Hi Nick,

Yes, if the gauge is large enough to assure adequately low resistance, and if (as is usually but not always the case) capacitance is low enough to not affect amplifier performance, I can't envision any speaker cable effects that would be significant at deep bass frequencies WITHIN THE REALM OF MEASURABLE AND PREDICTABLE OUTCOMES, to use your well chosen words.

However, I do not by any means assert that there won't be effects that are not within that realm.

Best regards,
-- Al

Al agreed!

Douglas, at negative hertz values you can use imaginary cables "i cables"