Skip down to the section titled, "cables … do they differ ?" in this AudioQuest NightHawk review:
https://diyaudioheaven.wordpress.com/headphones/measurements/audio-quest/
As you can see, some cables can affect the sound. He explains how the basic properties (resistance, capacitance, inductance) of a cable come into play, and why the differing resistance of these two cables in particular matters, especially since both cables are TRS (non-balanced) and share a return wire, so crosstalk is affected too. The summary:
Resistance can also come into play with some headphone amplifiers, where if the ratio between the headphone amp impedance and the headphone/earphone impedance isn't ideal for a given pairing then the way the headphones/earphones sound will be affected (generally speaking lower headphone amp impedance is better):
http://nwavguy.blogspot.com/2011/02/headphone-amp-impedance.html
Headphone amp impedance can vary a lot from amp to amp, and people posting here don't always know/talk about the impedance of the devices they are using for listening when they talk about their impressions. The same headphones plugged into a Dell XPS8930 desktop computer with a Realtek HD audio interface (130 ohm):
https://www.audiosciencereview.com/...8930-realtek-hd-audio-interface-review.10403/
will sound different plugged into a Sennheiser HDV-820 (45 ohm):
https://www.audiosciencereview.com/...r-hdv-820-usb-dac-headphone-amp-review.10393/
and different yet again when plugged into a Shiit Heresy (1.3 ohm):
https://www.audiosciencereview.com/...gni-3-and-heresy-headphone-amp-reviews.10311/
And those differences will vary in significance from one headphone/earphone model to another, depending on their characteristics and the load they place on the amp, which can vary a lot depending on the frequencies being played and the headphones, for a given volume (let's not forget the Fletcher Munson Curve)... and the cable becomes part of that mix. And I'm not even talking about the mental impact of sighted listening, where color and shape of the cables and equipment affects how you hear, which is an additional factor, but how much that affects people isn't a consistent property. So, there's a lot of factors to consider!