I have no clue. I use good cables and I tweak my system using the cables that sound best but I have not been able to hear directionality. A lot of my cables are marked so I just put them in the direction the manufacturer recommends.
I wanted to add, I saw a show on building transformers, I think it was transformers. The first thing they did was find the correct direction for the coil wire before feeding it to the winding machine. So it must have some validity even if it's not audible.
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