This is a ludicrous concept. It has no effect on sound. Anyone who claims they can hear it is either very gullible to marketing or from another planet or on some psychedelic substance.
Directionality Explained
I have read it argued against by those who think they know
Here is proof
Paul Speltz Founder of ANTICABLES shares his thoughts about wire directionality. Dear Fellow Audiophiles, As an electronic engineer, I struggled years ago with the idea of wire being directional because it did not fit into any of the electrical models I had learned. It simply did not make sense to me that an alternating music signal should favor a direction in a conductor. One of the great things about our audio hobby is that we are able to hear things well before we can explain them; and just because we can’t explain something, doesn't mean that it is not real.
https://www.monoandstereo.com/2020/05/wire-directionality.html#more
Here is proof
Paul Speltz Founder of ANTICABLES shares his thoughts about wire directionality. Dear Fellow Audiophiles, As an electronic engineer, I struggled years ago with the idea of wire being directional because it did not fit into any of the electrical models I had learned. It simply did not make sense to me that an alternating music signal should favor a direction in a conductor. One of the great things about our audio hobby is that we are able to hear things well before we can explain them; and just because we can’t explain something, doesn't mean that it is not real.
https://www.monoandstereo.com/2020/05/wire-directionality.html#more