Then how is it that some "digital" cables sound better than others? Or do you deny that?
Let me answer that. There might be three reasons.
1. Digital cable injects electrical noise from the source (computer) or this noise is induced from ambient electrical noise (some cables induce more, some less).
2. Cable doesn’t transfer digital data, but music. The difference is timing. Computer data has no timing attached (will always be the same) but some of digital music timing might have effect on D/A converter clock. When this clock is uneven in time (jitter) it produces artifacts (frequencies) not present in original signal.
3. Transfer of any high frequency signal (digital or analog) require characteristic impedance of the cable matching (that in simplification is SQRT(L/C) ). When this impedance is not matched (between source, cable, DAC) reflection from the point of impedance change will appear changing timing of the signal or even completely flipping zeroes and ones.