It does not.
As long as your cord is thick enough (low resistance) for the maximum power of your load, power cords do not in any way affect the sound. Think about it..... you are constrained by the romex house wire coming to your mains outlet from your main panel.
A 14/12 gauge mains wire will be more than adequate for 95% of home audio (15 amps at 120 volts = 1800 Watts, https://www.cerrowire.com/products/resources/tables-calculators/ampacity-charts/ ). If however, you have a gazillion watts/channel amplifier, even the thickest cord will not save you. Then you are effectively running a welding machine and you need to change your mains panel and all the internal wall wiring of your house.
Otherwise, it is just snake oil.
As long as your cord is thick enough (low resistance) for the maximum power of your load, power cords do not in any way affect the sound. Think about it..... you are constrained by the romex house wire coming to your mains outlet from your main panel.
A 14/12 gauge mains wire will be more than adequate for 95% of home audio (15 amps at 120 volts = 1800 Watts, https://www.cerrowire.com/products/resources/tables-calculators/ampacity-charts/ ). If however, you have a gazillion watts/channel amplifier, even the thickest cord will not save you. Then you are effectively running a welding machine and you need to change your mains panel and all the internal wall wiring of your house.
Otherwise, it is just snake oil.