A better cable always improve upon three features:
1. Purity and overall thickness of copper wire
2. Shielding - not just the connector but the entire cable
3. Design to reduce RFI/EMI
All of the above cost more so obviously we can't include it free of charge. I use uUAC-2 to connect an old laptop to TV in the family room so the standard cheap cable is fine. Family room is always noisy.
On my study room desk, I use uDAC-2 with the Impulse cable for music listening in addition to watching Netflix movie so the sound quality is more important in the quiet environment.