I am currently comparing a couple of different Roon endpoint devices in my system. One of them outputs USB and the other one (the Ambre by Metrum) can output either bnc, AES/EBU, or I2S directly to my Metrum DAC, but not USB. Metrum provided an I2S board that replaces the USB input board in my DAC so their endpoint can supply an I2S connection directly to their DAC. While I am comparing the two devices, I wanted to keep the USB board in the DAC (and not install the new I2S board) so I could easily switch between the two devices, since the one device will only output USB.
From the Metrum endpoint to the DAC I tried a fairly high quality bnc cable and it sounded pretty good. I had heard the AES/EBU input may sound better (although the I2S input is supposed to ultimately be the best). I purchased a $12 AES/EBU 110 ohm cable from Amazon and it blows away the bnc connection.....a $12 cable! So, while I believe cables do matter (to some extent), what they are connected to matters much more IMO.
From the Metrum endpoint to the DAC I tried a fairly high quality bnc cable and it sounded pretty good. I had heard the AES/EBU input may sound better (although the I2S input is supposed to ultimately be the best). I purchased a $12 AES/EBU 110 ohm cable from Amazon and it blows away the bnc connection.....a $12 cable! So, while I believe cables do matter (to some extent), what they are connected to matters much more IMO.