In my experience, it depends very much on the DAC that is receiving the signal. In other words, it's system dependent.
My impression has been that, with a modern DAC designed according to standard engineering paradigms (e.g., Benchmark), there will be little or no difference between cables. However, with something based on idiosyncratic technology, it might make a difference.
My impression has been that, with a modern DAC designed according to standard engineering paradigms (e.g., Benchmark), there will be little or no difference between cables. However, with something based on idiosyncratic technology, it might make a difference.