That answers something I was wondering, which is why ESR, which - relative differences aside, is always a low figure in a functioning capacitor - would have any real perceivable effect. I figured that, say a 1.3Ω ESR on a 30µF filter cap would be negligible. But it would make sense to me - if I'm thinking applicably - that a small resistance could alter the cutoff frequency - ? Either that, or I'm guessing that maybe the internal resistance somehow either changes the bandpass slope, or makes it irregular.
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Having just read the Jung & Marsh article, it does appear that ESR and voltage capacity are relevant regarding THD, so it makes sense to me that, for anything other than an ideal capacitor, there will be phase disturbances and degradations of harmonic content.
As famous as that Zappa quote is, while it's figuratively revealing, in reality you can't dance about anything. Here though, we're talking out perception of audio signals, not the interpretation of music. There is some overlap between the two, however whether it's talking about the relative functionality of capacitors or whether vitamins are worth taking, while the subjective experience may be difficult to express verbally, the factors - if they exist - that contribute to the usefulness of various materials can at least in theory be expressed.