I was under the impression that as far as I/Cs are concerned there is a cable agnostic* option available at ZG: that cables can affect sound but that the effects are down to known physical properties.
It was with this in mind that I asked the current question with regard to power cables.
*term used loosely
To which the sensible answer is still 'no'.
Interconnects and speaker cables can have a sonic signature that correlates to their resistance, capacitance and inductance. However, to make these measurable properties of a length of wire produce a profound change in sound, you need to use cables broadly unsuitable to the task in hand, use cables unsuitable for use with the amplifier in the system (nowadays, a rare occurrence, but the combination of old Naim power amp and Litz-design loudspeaker cables created the potential for oscillation in the amplifier itself) or use appropriate cables in inappropriate lengths.
Largely, these changes affect audio quality because they effectively alter the output characteristics of one device as 'seen' at the input of another. For example, placing an attenuator (better known as 'a resistor') between the output of a CD player and the input of an amplifier or preamplifier is a well-known method of not only helping to keep sources at a similar gain level and help keep the output of a CD player within the headroom of an amplifier, but also to help 'tame' high-frequency signals. Other parameters hyped up by cable vendors (such as skin effect) deliver such a small change in audio performance as to be entirely inaudible in reality - it's functionally impossible to hear a 0.1dB boost or cut even within the audio band, especially when your loudspeakers are at best matched to within 1dB.
Given that the requirements of the mains input section of your component is not so discerning - it wants juice and nothing more - I fail to see how changing the parameters of the mains cable can have any identifiable difference in audio performance. That's not to say all mains products sold in hi-fi are simply snake oil (here in the UK we often receive products designed for 220V that are troubled by 240V, and the actions of motors, thrysistors and mains spikes can all cause problems that can be helped out by some power conditioning), but the benefits ascribed to mains leads are at best dubious.
In addition, the times where mains power conditioning is required is normally clearly apparent, because you can hear 50/60Hz hum through the speakers or buzzing transformers through the case. A mains conditioner should not actually improve performance, just eliminate clearly obvious factors that undermine performance. Unfortunately, such a level-headed approach doesn't sell well, so left-field claims are made.
