Based upon the excellent IC-25 body, IC-40 features truly superb conductors that are far in excess to what is required for a high performance audio cable. The reason such benefits can be heard? The sophisticated triple shielding arrangement unique to IC-40.
The triple shields, effective toward RFI and EM interference, provide an extraordinary quiet and well protected environment for line signals. Signal loss is truly minimal and no interference gets through, resulting in a very low noise floor.
This allows the utterly over-specified conductors to really show what they are capable of, thus a cable with terrifically fast impulse rise time - hugely in excess of what is needed - will pick out and fully reveal everything hidden in the analogue waveform in it's full context. The cable itself is so fast it is beneficial to electrically damp it, preventing the cable from ringing and any overshoot on the signal, effectively squashing the potential harmonics that this might cause.
This means that the every special benefits of a cable with almost no phase distortion can be fully heard and explored for the first time, and those benefits are truly wonderful.