I want to make it clear that I have absolutely no opinion on this matter. The reason for this is simply because the only headphone cables I've ever used (in some 30 years of headphone listening), have been the stock cables (AFAIK). Once again, it truly astounds me that when speaking to pro audio techs about this subject (I can only imagine the disagreements based on subjective listening by non-professionals) there is such strong differences of opinion where one side of the argument states that re-cabling does make a lot of difference in the sound, and the other believes there can possibly be no difference supposedly based on such things as speed, current, volume, etc. when comparing a stock cable of a high quality pair of headphones to an after market cable. And, in their opinion, any perceived improvement in sound via an after market cable is purely imaginary on the part of the listener.
This is the reason I brought forth this subject. I really wanted to know if the manufacturers (not just Ultrasone, but any other manufacturers who would care to answer this question) have ever done any testing themselves on these cables and how and why they chose the particular stock cables used with their headphones. Did they find (initially) a difference in the sound from a thicker or thinner cable and / or one made from different materials? Was the reason for their choice mostly financially based?
Yes, I could listen to after market cables and decide for myself and so could you. However, there is the previously mentioned idea that we could be imagining this improvement in sound. I would be doubtful of this in my case because I have a very discerning ear. On the other hand, supposedly, the audio techs who are in disagreement about this subject, also have very discerning ears.
As a man much wiser than I am once said, "Go figure."