I like to DIY AC cables using shielded cables and nice connectors (not Wattgate).
The main thing I look for really is shielding, as I feel it helps reduce noise induced from all the WIfi/Ethernet cables running around a home entertainment center. I use a Furman power conditioner, which is great at reducing AC noise, so from that point where I know the AC is much cleaner to my integrated is fully chielded AC cable.