I flip the breaker switch; it's a lot easier and I don't have to worry about reapplying my expensive quicksilver contact enhancer to the plugs' blades afterwards. Some may argue that flipping the breaker is less effective because of arching across terminals during a storm or that when the breaker is reapplied a surge can damage the gear. I have never experienced these negatives in my 26 years of being in this hobby.
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