Interestingly enough, in the case of the MMK2 it seems like we have an instance where it's not impossible the cable CAN audibly impact frequency response, resulting in stronger perceived midbass. One has to take into account that the MMK2's impedance is not constant wrt frequency, that the nominal impedance of 36ohms published by Thieaudio seems to be its DC value, and that its impedance curve is downward sloping and drops to as low as 6ohms in the treble. At which point it's entirely conceivable for cable impedance to be non-negligible wrt MMK2 impedance.
Confused? Required reading here:
https://www.reddit.com/r/headphones...n_cable_impedance_affect_iems_and_is/dxekmc5/. Data on the MMK2 here:
https://reference-audio-analyzer.pro/en/report/hp/theieaudio-monarch-mk2.php. Pay particular attention to the "Impedance" section and the "When connected to amplifiers with constant output impedance" section further down. Note that for our purposes, the effect of cables is electrically equivalent to increasing device output impedance.
HOWEVER
In practice, "audiophile" cables are typically chunky lower gauge affairs with multiple conductors per channel which equals super low impedance, can be less than a hundred milliohms. The specific case I'm thinking of where the cable could come into play for the MMK2 is with Linum's cables, their BaX is 1.5ohms and Music is 2ohms. I know of no other cable that even approaches those impedances.
Refer also to discussion regarding the Campfire Audio Andromeda where it's the inverse scenario, an upward rising impedance curve. Some people like to pair the Andro with devices with 1~2ohm output impedance to tone down the bass. Data on the Andro:
https://reference-audio-analyzer.pro/en/report/hp/campfire-andromeda.php.