That the EMI and other forms of interference find their way to the DAC. I assume that if the EMI produced by cables is better shielded, then less of it will arrive at the DAC or USB to SPDI/F converter or whatever very sensitive kit you have. But I have never claimed to actually understand exactly all aspects of computer audio. I just play music, that is what my system is for, it isn't a science research project. I might well buy stuff like cables just because it 'makes me happy' and doesn't cost a very high proportion of my pocket money. Audioquest cinnamon ethernet cable from a reputable brand, is mechanically solid and a pretty red colour and doesn't cost a great deal compared with what my CD player cost or whatever.
I don't mind saying that i don't understand everything about computer audio, and even looking a bit of a fool perhaps. But it does get up my nose when people say differences between USB to SPDI/F converters are 'physically impossible', or 'you need to study information theory' (as been said recently on the Computer based Hi Fi forum), as if they are the Albert Einstein of computer audio or something.
OK, I can buy EMI interference as possibly affecting the audio stages of a DAC, but the likely EMI output of any Ethernet cable is going to be vanishingly small. Plus, any half-competent DAC will be sufficiently shielded.
If that's the worry, I'd be far more concerned about mains-borne interference (measurable and substantive) from things like power supplies. This IS an issue.
Shielding the Ethernet cables isn't frankly going to make a cunt-hair's worth of difference. It doesn't matter of there's spurious radio-frequency stuff in the digital signal, it will be completely ignored and cannot affect the transferred data packets in any way whatsoever.
Sometimes, common sense is appropriate. We are talking about tcp/ip and similar transmission of data packets. When you print a digital picture from your computer, the eventual image will depend on many things, but not in any way whatsoever the connecting cable or the means of data transmission. You don't need a degree in IT technology to understand this.
Many things can/may/might make a difference. The jury is out on a lot. However, transmission of data packets simply physically cannot be affected in any way that will influence the eventual sound. It just is not possible. There aren't any comparisons in 'normal' like I can come up with, but it is fact.