He's talking about the computation involved in turning any digital sound into the analog one needed for a speaker. If there's no cable between the digital-to-analog conversion chip and the analog speaker, there's no chance for cable characteristics to have an impact on the sound.

I think you're taking about audio pre-processing stuff that Spotify or others do to qualitatively ""enhance"" audio for their lowest common denominator listeners, which is completely independent from what's being discussed.