There are a myriad of perfectly rational and sound reasons why one particular cable will work better than another.
I would like to see this myriad of explanations and data to prove it. Perhaps I live in a hole and have missed it.
From down here in my hole, it appears that for analog audio applications (at audio frequencies), wire capacitance and inductance are generally regarded as being so small as to be unimportant and can be ignored. Resistance only barely begins to become a factor at greater lengths, such as extremely long runs of thin speaker cable. Simply put, the wire characteristics pale in comparison to active elements in the speaker crossover and acoustic transducers; furthermore, most electronics is designed to be insensitive to these small variations in typical wire parameters.
Ok, so let's assume for a moment it is true that "there are a myriad of perfectly rational and sound reasons why one particular cable will work better than another." Surely this would make wire so crucial that equipment manufacturers would publish formulas or guidelines for calculating the correct length and type cable necessary for each type of component being connected. (such as recommended precise amounts of capacitance, inductance, or reactance ...just like a cook book which recommends precise guidelines for each seasoning). The absence of strict well accepted guidelines suggests that either;
A) Manufacturers and equipment design engineers are irresponsible and just don't care about the final sound of their gear.
or
B) It is just not true that cables matter to any significant degree. By significant, meaning so as to make it actually worthwhile for the majority of high end manufacturers to issue more precise guidelines than the very basic broad guidelines that exist today (well shielded in some cases, appropriate AWG etc.)

