my thought would be, that it’s no just cable, but also connectors plays role here.
then, as @jazznut mentioned , cable audio quality depends on the conductor structure (google OHNO cast, copper long-crystals) - when i moved from OFC to OCC (Ohno cast) i have immediately heard more natural sound (like less noise/grain)
another thing is the insulator - it has impact on the sound too (Teflon/PTFE seems good choice)
another thing is cable geometry (including number of cunductors, their gauge and if those are even isolated from each other etc)
and last but probably not the least, is the microphony of cable itself - it best cables use besides the insulator also wool to make sure as less noise as possible is transferred to cable by vibrations
When coming back to pure conductor, it seems to me, the more precise is metal produced (in regards to molecular lattice) - the cleaner sound you get. However i somehow feel that @Arenith you nailed it when mentioned that it’ actually frequency depended resistance (e.g. impedance) is also important here - and i’d think that it’s more important that all frequencies have the more-or-less same impedance , rather that having lowest impedance overall.