Our local audio club went to a local independent testing lab for cable testing field day a while back. The main tests were for differences in resistance, inductance, and conductance, as well as full audio frequency tests. The cables tested ranged from reptilian and Nordic gods to the cheapo interconnects that you get when you buy a $200 CD player.
The tests clearly showed little, if any difference in the audio spectrum. In fact, the cables tested nearly identically, with the high priced cables having some degree of positive improvement in frequencies beyond human hearing.
It was a very enlightening trip. But there's still two camps in the club. Those that accept the results, and those that are still wondering why they can hear a difference.
I think it all boils down to whether you are a person of logic and reason, or a person of emotion and intuition. There's little that can be done anymore to prove either side right or wrong.
Personally, I've always attempted a balance between the right and left halves of my brain, but even then it's hard to stare into the face of cold reason and come up with anything different than what the facts state.