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"Layered" is a subjective descriptor of how musicians put their sound together. It's not meant to describe an electrically caused effect. Flat has a better chance at being electrically descriptive, since it just means that voltage stays the same over frequency.
By layered I mean the depth of the stage, like when you close your yes and you think you can walk between the instruments. Flat is when everything is on the same plane, just like the wall. Of course it would not be night and day when comparing cables, but some differences are not that hard to spot.
Have some numbers to back that up? And that is relevant how? Since when does majority vote dictate if something is true? Does that mean you'll become Muslim now because that is the biggest religion?
Better components, as an example, will more often than not give more pleasing and enjoyable results than their cheaper alternatives.