Most manufacturer’s don’t offer separate HDMI and eARC HDMI cables. Some that do, including AudioQuest, purportedly do not recommend their eARC cables for I2S applications. Schematically, there is no difference between the two versions but AQ uses less costly conductor material/coatings on most of the conductors in the eARC model hence the lower price point for a given cable line when compared to their standard HDMI model. Here is a table showing the material differences between AQ eARC and standard HDMI cables:
You can find some forum discussion on the topic here (start reading around post 16). It’s worth noting that, notwithstanding the recommendation to not use for I2S applications, some users are using eARC cables for I2S without issue. I guess it’s the classic YMMV caveat.