Not to be too argumentative here, but I believe it’s actually a Strawman Argument to claim or imply that impedance, resisitance and capacitance are the only factors, or even the governing factors, involved in cables sounding one way or the other. It’s not too difficult to see why it’s a Strawman Argument, either. The type of dielectric, the purity of the metal conductor, the type of metal conductor, the addition or not of trace amounts of gold to the pure metal, standed vs unstranded conductor, conductor diameter, whether the conductor is metal or liquid or amorphous (carbon), cable geometry, shielded vs unshielded, even the color of the cable jacket, are some of the other variables. Also, whether and how the cable is broken in, and whether the cable is cryo’d. And we don’t even have to get into wire directionality which is yet another variable, no?