If you accept that Malcolm Hawksford's definitive work The Essex Echo manages to hit the nail on the head (and few have argued with it) then one of the key issues (there are definitely others) with cables is so-called 'skin effect'. While there are various strategies to deal with skin effect, the problem has probably not been eliminated in any real world design (yet).
Skin effect causes phase distortions. It seems to be accepted that while some people are very bothered by phase distortions, others are not. That may mean the latter have tin ears, but alternatively it may mean that those that are not bothered by phase distortions simply have superior brains that are capable of adjusting these phase distortions out of what they are hearing (since that is one of the functions of how the ear and brain interact).
Whatever. My point is that some people may hear little difference between cables, while others may hear significant differences, based on their sensitivities to phase distortions.
Skin effect causes phase distortions. It seems to be accepted that while some people are very bothered by phase distortions, others are not. That may mean the latter have tin ears, but alternatively it may mean that those that are not bothered by phase distortions simply have superior brains that are capable of adjusting these phase distortions out of what they are hearing (since that is one of the functions of how the ear and brain interact).
Whatever. My point is that some people may hear little difference between cables, while others may hear significant differences, based on their sensitivities to phase distortions.