Audio signal is an AC (Alternated Current). An audio signal as complex it may be can be simplified by a set of sine waves (of different frequency and amplitude). This is what the Nyquist sampling is about and all digital sound (CD, PCM and on) is based on.
A sine wave is a symmetrical wave (above and below the zero voltage line). So is the energy (Integral) of its positive and negative value (Sum equals to zero).
As so, every half wave, the current flow one way and the other half in the opposite way. If a cable would be directional or have a directional property, it would be a disaster to one half.
>>>>>Let’s not make this so difficult. The sound is worse when the current goes in one direction, but that direction is back toward the wall outlet.🔜 So it can be ignored. The ONLY DIRECTION that matters sonically is the direction toward the speakers. It’s not rocket science. 🚀 That’s why all wires in cables should be controlled for directionality, you know, if you’re at all concerned about the sound. When the cable is in the wrong direction it IS a relative disaster for the sound. Oh, it will work, but it just sounds worse. It’s an audiophile thing. It’s the reason fuses sound better in one direction vs the other, also why Audioquest controls directionality for all their high end cables AND power cords.