yup impedance mostly with IEMs I guess. the coat hanger IMO is a pretty good cable. but not very practical as IEM cable ^_^.
we assume that cables will all have like 0.1ohm impedance, because there is no logical reason for them not to. but that's exactly where we fail. some manufacturers will stop at nothing to market a difference as being audio superiority and pray they will get away with it.
there are also a few rare cases where the manufacturer went with some added resistance on purpose to tune the response of the IEM(like the ER4 for the obvious known stuff, but other IEMs were like that and not always made very public. so going for a custom cable without the added resistors would change the sound. those stuff are a one in 1000 thing, but one unexplained difference is all it takes for the audio world to believe in something weird.
I've played around with a F111 once, I very much like those, but just bending the cable was changing my impedance measurement in a way I have never seen before
. but it was going as low as 7ohm, how many DAPs will have troubles with such a low impedance? it's very possible that adding 2 or 3 ohm to the cable would let the amp section "breath" a little better on the current side of things. it's hard to guess the actual impact when we're playing so close to the limits of the gears.
I love the SE846, but I don't buy it because I'm scared of how low its impedance goes at some point. I'm confident that you can create a lot of cable legends by using those IEMs and weirdly specced cables.
I will never forget the 1+2. anybody who tried those with a few cables has probably revised his opinion on cables changing the sound. I never got to know what was strange on those, if the original cable was strange, or if it's only a very wild and going very low impedance response? IDK. but it was easy to go from nice sound to meh signature. so drawing weird conclusions would be simple. just like people start calling a DAP warm or cold because of how the impedance changed the sound of the IEM they tried it with. the warm DAP will in fact be cold with another IEM that has it's impedance curve going the other way. it's false conclusions made out of ignorance, but the correlation was seen for real(sometimes^_^).
with that we have the sources with caps at the output that end up becoming a high pass filter with very low impedance IEMs and will roll off the subs. "this daps has rolled off subs" will say the review. but I use it with a 50ohm headphone and the subs are just fine, so someone is wrong, yet both did experience what they mention. they may very well have a real experience, and only the conclusion they come up with is total BS.
I don't think it's that easy to pin one cause to explain all the weird claims about cables, but there certainly are plenty of real life situations using improper gears and cables that could lead to making weird conclusions from misunderstood correlations. obviously one should know better than to make a rule out of a one time thing, but it's not like audiophiles are educated about the value of repeatability.