I am a complete skeptic when it comes to cables and cable directionality and other even more (imho) daft ideas. In my view (as an ageing physicist) - so long at the cables are of a high quality, without excessive resistance, inductance or capacitance, and with some decent mechanical integrity so they don't fall to pieces - then they should make no difference to the sound quality. If they DO, then there is something wrong with them (esp with regard to the 3 properties above)! The other thing is, I don't believe I have a particularly good "ear". I can't really say I can tell the difference from one decent cable to another.
My belief is even more strongly held when it comes to digital cables. What more is there other than bits and jitter? So long as all the bits are correct, and the jitter is either removed by the dac - or low in the first place - I can see no other way for information to be transfered from a transport to a dac. You don't get strawberry flavoured bits; only bits.
Years ago, when people had no experience of top quality hifi huge emphasis was placed on the quality of the source. 33%-33%-33% was a common understanding of the appropriate amount of spend on source-amp-speakers. Many advocated an even higher emphasis on the source. "Rubbish in, rubbish" out was the perceived wisdom.
But I really do think things have moved on so much today that a very inexpensive source can produce incredible performance. And *much* more benefit can be derived from using better speakers and amplification. Hence my use of the quite expensive Wilson Benesch's, and the slightly expensive Tag amplification.
Indeed I did, lol.
I should have added, I have no issue with people preferring one cable sound to another... that's a matter of personal taste. Also - and this is perhaps a bit more contentious - it is my view that possibly some distortions just happen to sound nice. Maybe to everybody.
There was a device that came out in the 70's called the Aphex Aural Exciter. This device became extremely popular with recording studios and various artists - Alan Parsons and Fleetwood Mac spring to mind.
What the Aphex device did was to *add* harmonics to the signal. It was deliberately adding distortion! And yet the resulting sound was to many (most?) more appealing than the pure unadulerated source. So much so that the studios paid for it's use and records were sold with Aphex modified sound.
This being the case, it seems extremely plausible to me that certain hifi components can sound better than others, given similar, or possibly even inferior technical specs.