This horse’s been beaten to death. There are many reasons why cables don’t make a difference. Some examples…
1. The equipment (and room) just not resolving enough to reveal the difference between cables
2. Cables aren’t of quality or aren’t enough of a step up from what is currently in the system.
3. You aren’t capable of hearing the difference
4. You simply don’t want to hear the difference
Your upgrade path should be as follows: components and speakers first, room acoustics next, then cables. Even if you bypass room acoustics, if you have the ear to hear the differences and or know what to look for (trained listener) you will hear the difference between cables and even a difference between various connectors on the same cable. Materials used to build a cable or connectors vary in quality and composition. Shielding matters. Dielectric matters. Gauge of wire matters. All these factors play into the sonic signature of cables. Outlets matter as well. The degree of improvement differs based on what link in the cable chain you upgrade and in what order.
The only measurement tools that are of any importance are your ears. Again, if you can’t hear the difference if and when you try different cables in your system, use old cables that came with your VCR, just pull the yellow cable off the red and white. Use a lamp cord for your power and speaker cables and congratulations - you have achieved audio nirvana.
For us the unfortunate ones who can hear the difference, we will work on bringing our cabling to the level of our components, run dedicated lines, use power conditioners, upgrade outlets and do whatever it takes to achieve the sound, tonal balance and soundstage and imaging that we perceive to be ideal or as close to ideal as possible. Some will go as far as upgrading the parts and wires inside the components and speakers to get there. There’s no right or wrong approach to this.
No one owes anyone any proof or physical evidence of what they can or cannot hear.