The power cord on an audio component is essentially an extension of the primary winding of the power transformer. In addition, the primary of the power transformer is a big inductor, a great low pass filter, eliminating the high frequency hash on the power line. It is difficult to understand how installing a "magic" power cord as the last five feet of the transformer primary (several hundred feet of plain old copper wire) can make any sonic difference at all, especially since the whole rest of the power source, from the windings in the power station generator, to all they miles of wire, transformers, relays, and so on, between the generator and your AC wall outlet are not audiophile approved sonic wonderful parts and wires.
We do know that a three wire AC cord will often cause ground loop hum problems with the system as you now have undocumented and randiom ground connections from both the interconnect cables and the power line connections (whoops!). Not a great idea.
Does any audiophile out there actually care to do a bit of real investigation as to what hash or garbage is actually on the power line? Like use an scope to see what is really there? To measure what differences that "magic" power cord really made (if any)?
Nah, that's no fun. Much better to just pay $1000 for that power cord and "believe" its really wonderful sounding. After all, good enginering never made an audio product really better did it?
Frank Van Alstine