Mr. khiak
You have been ignoring my two requests:
a. To share your impression about the sound with your new DIY cable.
b. Fill in the data missing on the excel table.
Please do.
Your approach regarding the equation of the amp-speaker circuit, with the speaker cables in between is wrong! If you would isolate (as you did) the DF from the circuit, and use optimal cables (0.0000 Ohms), it still not the 8 or 6 ohms of the speaker impedance, vs. the DF resistance value.
DF is provided by the standard, in an 8 ohms load (no matter what is your speaker's actual impedance!) and at 1 KHz. Some brands would extend that data into higher Fr.
However 1 KHz is not a low frequency at all.
Directionality: What directionality in AC where the wave is symmetrical both ways?
Skin effect: When you look at the AWG table, you see that the data provided is regarding the top Fr. That a cable can still pass it's full power. A 4-0 gauge cable is way thicker than an audio system needs to pass through its full power. At the playing power (even at peak) the 4-0 gauge cables still pass more than sufficient at 20kHz.