Any audio circuit designer who is trained to listen critically and bothers to try may observe that electrolytic capacitors from different manufacturer’s series will sound different in the same application. Yes, we are comparing caps of the same value, voltage rating, size/density, and general construction technique. Even though said manufacturers’ data sheets may show the same specifications, and we may not be able to measure any differences in-circuit, two similar parts will still sound different. Knowing this, I and my close colleagues will choose carefully the electrolytic capacitors that we use to recap vintage equipment and manufacture new equipment. Empirically, we have come to prefer certain product lines, and because often we can not isolate their effects through electronic testing, we are auditioning by ear alone*.
[*Of course we are first limiting our choices to those caps which possess the necessary other characteristics, such as temperate rating, ripple current, etc.]
This is not news. Several third parties have written about the subjective qualities of capacitors in audio, and many smaller manufactures offer premium product lines said to possess superior sonic qualities. However, it is exceedingly rare to find mainstream manufacturers of capacitors not only acknowledging the existence of audible effects, but also publishing actual data explaining why. Thus, it is with great pleasure that I share the following link:
(See section “7-2 Audio Equipment”) Panasonic electrolytic capacitor construction affect on sound quality