Garth Powell speaks of (specially??) distorted Baxandall subtraction technique (see schematics and description here https://www.backtomusic.ru/audio-engineering/theory/science-and-subjectivism). To get a correct result using the subtraction testing it should be done live, then after proper calibration there wont be any potentially audible difference even if you test the whole amp, not just cables.
IMO the guy is just looking for a dubious ways to explain the sound difference of cables with a help of conventional physics and doing it on a quite a low level.
IMO the guy is just looking for a dubious ways to explain the sound difference of cables with a help of conventional physics and doing it on a quite a low level.