Yes, most definitely cables in the digital realm can matter, and here's why...
In terms of digital audio, consumer level interfaces such as spdif, firewire, thunderbolt, and usb protocols do *not* have robust error detection and correction protocols. So I like to think of these all as *hail mary* interfaces* -- they carry the data from the computer or serverr to the dac, and you hope that what was sent is what got to the other end. So some of the tools designers use to get that as good as possible are good quality conductors and shielding, proper end to end impedance characteristics, good quality connections, separate power and signal runs, etc. And on the computer or server side, good quality power supplies that give as clean a ground signal as is possible, galvanic isolation, and so on.
The last place in the chain where you can count on the data being exactly equal to what was on the disc drive is in the computer's buffer memory, and probably (but not always) in the usb ports i/o buffer. These pathways do have robust error detection and correction protocols in place. Note, this is why I think bit-perfect lights on dacs are silly -- we haven't yet invented the pre-cognitive chipset. So probably the bit-perfect lights are there to tell you that what came in on the usb receiver is what made it to the dac, but there is no guarantee that that was what was in memory. Asynch or not also only helps the possibillity that things will transfer more cleanly but again does not guarantee anything.
So, yes, better cables, especially when used on better dacs can and do make a difference.
-- Jim