[Roubens]

Вот нашел в забугорье:

I would conclude that in line-level interconnection the DC-Resistance and Inductance of the cable are of purely academic interest. Constructions with significant resistance or inductance will likely not manipulate the sound of the signal passing through it in any significant way.

Спорно

A capacitance as low as possible is however desirable. It seems also desirable to have the dielectric (read insulator) in the Cable to be of as good a Quality as possible.
Given my (and many other peoples) experiences with Capacitors, Teflon seems the best solid dielectric, while Air is even better. Polyethylene is also quite acceptable as dielectric while lesser plastics and specifically PVC are out.
Many commercial interconnect cables use PVC insulation.