Do you mean low-impedance IEMs? That's the one case where, according to my own Cable Belief System (Cablism?), cables might sound different from one another. If I'm using a high-output impedance amp (>1.5 Ω) with a low-impedance IEM (<10 Ω), I might start to hear differences between cables of widely varying impedances. But what I'm actually hearing in that case isn't the cable, per se. It's the impact of the impedance ratio of the whole system on the IEMs drivers.I'm an empiricist at heart, and seeing his measurement graph of all 3 EA cables did absolutely nothing to dissuade me from my opinion that short of some very unique cases of high-impedance IEMs, cables should be purchased for purely aesthetic reasons, which is 100% fine by the way. As Mark mentions in his video, quality and aesthetics are more than appropriate reasons to buy a nice cable if that appeals to you.
A good copper cable with good connects is going to have about 0.17 Ω impedance (I think silver can get that down closer to 0.16 Ω), but some cable materials, alloys/blends, and connects might kick that impedance up as high as 0.5 Ω. Some people may even like that effect on some IEMs. It's not unusual for cheap stock cables to be somewhere in the 0.3-0.5 Ω range. But even in those cases, the effect it might have on FR will still be minimal--even in extreme cases--and the effect will change depending on the drivers, crossovers, etc. of the specific IEM. And that minimal impact seems pretty much in line with the amount of difference that cable believers themselves claim to hear.
My hunch is that the audible impact of cables comes down to impedance ratios (though I've never heard any differences myself other than with extremely bad/cheap cables). But I'm also not about to tell other people what they do and do not hear. It's why I dig Mark Ryan's approach. He goes in with an open mind, says what he hears and measures, and still leaves with an open mind. I dig it. Other folks very well could have more acute hearing than I do. I'm totally fine with people hearing differences from cables. We all do this hobby in our own way and for our own reasons.
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