This has to be the baseline to start from. Not just for cable directionality, but why cables sound different. Why the type of dielectric used to cover the wire makes a cable sound different.
I put a 1000 gram weight in your left hand. I put a 1000.1 gram weight in your right hand. Absolutely those weights are different. There is no way one could dispute this and claim they are the same. However, if I was to ask you which one was heavier, you wouldn't have a clue and if 1000 people did the same test, the results would be 500/500 approximately or purely random. No knowledgeable engineer or physicist would dispute inherent directional effects in a cable or any other multi-element series/parallel circuit for that matter. Similar to the 1000 and the 1000.1 grams weights, there is a big difference between a "technical" effect and one that is detectable by a human being.
This "directionality" at least as it applies to audio, would be easy to measure and/or quantify .... sort of like dielectrics, and once quantified, could be evaluated if within the realm of audibility. Transmission line effects are well understood and would be orders of magnitude below audibility. Most bulk circuit effects, i.e. resistance, inductance, capacitance are not even at the level to be audible (unless poorly designed/specified). The direction differences in those values, unless intentional, will be orders of magnitude below that .. or inaudible.