@jea48
I looked around for a primer on the subject and found this YouTube it's about a 40 minute chat but is, I think, rather good. Simple but not simplistic.
He doesn't address directionality per se but does explain why different cables may sound different.
To briefly summarize, the signal travels through the cable as a wave - (my simile now, a bit like a slinky, the free electrons nudging the next one from the high energy side to the lower, like the balls of a slinky from the high side to the low side).
However, to the dismay of audiophiles, and the profit margin of cable manufacturers, the velocity of the wave along the wire is dependent of the electrical characteristics of the wire - which are dependent on the physical properties of the cable structure - material, coating, size, dielectric properties of the insulation, braiding - AND THE FREQUENCY OF THE DRIVING SOURCE.
So, if the wave velocity is strongly dependent on the frequency then the complex waveform of the audio signal will be more distorted. There will always be some distortion, the magnitude of which depends on cable length, and audiophile manufacturers will attempt to minimize the distortion - or try to make it euphonic.
Regarding directionality, if the crystal structure of a cable is asymmetric and that structure affects the electrical characteristics (resistance, capacitance, inductance) asymmetrically then the waveform will be affected asymmetrically as it AC so, perhaps directionality matters. It would seem to me that the best construction using drawn cable would be that each of the two conductors be a pair of wires, arranged in opposing directions to minimize the grain structure distortion.
Does anyone know of a manufacturer that does this - if not does anyone want to start a business? (joke).