You are welcome to ask your questions about ethernet cables making a sound quality difference on a computer networking forum.
Network Engineers, such as my Son are trained professionals. If the textbooks were wrong, the internet as we know it would not work with any degree of reliability. In addition, entire textbooks and decades of research would have to be revisited.
Ethernet Cables Explained | Eaton
Please read the above in full.
The improvements you hear are simply less noise, or no high frequency noise riding along the power lines of the ethernet cable.
This kind of noise can manifest in a system as "less polished, smoother, more rounded" as sonic presentation qualifiers.
Aside from that, they cannot improve the quality of the DAC beyond what it is already capable of.
An external master clock (temperature controlled crystal oscillator operating at 10 MHZ may outperform one that is clocked at a higher frequency (in MHZ); simply because it is more stable and oscillates more precisely. The DAC chip(s) and even OP amps need to rely on stable clocks and precise voltage references to operate at the highest level.
The master clock in your DAC or CD player is doing the heavy lifting. Adding an external clock or word clock may help with increasing sound density and information retrieval from your music, as it impacts the time domain directly.
Better time domain accuracy = more accurate presentation. And if you get voltage and current correct between all components, then you unlock a very close representation of what actually went through the recording console and microphones.
An ethernet cable by contrast cannot physically improve any of these things. It was never designed for such a task in the first place.

