Chuck they are correct, being a certified 2M tech the solder joint to the connections can make a huge difference. But digital is digital, we dont have to worry about phase relationships between channels, or skin affect just the cables ability to transfer the signal from point a to b. If you look at the quality of the digital pulse at the output of the source on an Oscope that will give you a good indication of transient response pulse shape and timing of the signal all of which the dac needs to see to convert the digital signal to analog.
I swear I wasnt going to do this, that is what the why do digital cables sound different is for.
Ok most importantly is the solder joint at the connections of the cable (as long as the connector has a solod and not loose connection) A partially cold joint will create massive problems, a bubble in the solder joint will deform the signal, it takes a proper tinning of the wire and a good fillet as well as a good quality solder to make a proper joint. Two cables of the same brand can sound differently (and the connection is the reason why)
It is about the sound and only the sound nothing but the sound it doesn't matter about the theory it is the sound that such sweet music, to hear a vocal that is crisp and clear, the location of the drum stick on the snare or symble, the guitar manufactures distinct sound of the instrument, being able to tell the pressure used on the piano keys or which pedal is being used, the pressure on the reed of a wind instrument, Tim Weisburg on the flute and not so much as a hickup as he plays. The music is why we all spend thousands and thousands that such sweet sound.
Rember to take the system as a whole.
Michael