This is one of the very rare occasions on which I must disagree somewhat with my learned A'gon colleague Kijanki.
Theoretical skin effect in copper at 20kHz starts at gauge 18.
16 and 14 gauge will therefore experience a very slight rise in resistance at 20kHz, and in the ultrasonic region, compared to their resistance at lower frequencies. But that increased resistance will still be a tiny fraction of the impedance of this and most other dynamic (as opposed to electrostatic) speakers at those frequencies, and therefore completely inconsequential. Cable marketing literature notwithstanding.
Use drill - you'll never make even twisting by hand. Put at least one turn per inch. Twisted wire effectively reduces noise pickup for frequencies that have wavelength longer than pitch of the twist.
The suggestion I made of approximately 3 turns per foot corresponds to 4 inches per turn. For noise frequencies and other electromagnetic radiation that may be propagating through the air, a 4 inch wavelength corresponds to a frequency of 3 gigaHertz. The corresponding figure for noise frequencies that may be propagating in the cable itself will be on the order of 2 gigaHertz. Given that both the speakers and the amplifier have bandwidths that are many thousands of times lower than those frequencies, extending those cutoffs higher by making the turns closer together would seem unlikely to accomplish anything.
Damping factor doesn't matter.
As I said earlier, "it could be argued that 31 is more than adequate for this and most speakers." And, yes, it may not matter. But then why do so many audiophiles settle on cables that are 12 or 10 or 8 or even lower gauges, often at considerable added expense compared to narrower gauges?
Thicker wire would reduce inductance (only a little) but you already do that by twisting. Twisting reduces inductance but also increases capacitance. It should not make a difference with speaker wire.
Agreed.
Best regards,
-- Al