It’s unlikely a scam since ensuring proper direction of the individual strands of the conductor in power cords (e.g., AudioQuest new Hurricane power cord) - just that one simple thing - can mean the difference between blah sound and great sound. Of course, geometry, purity of conductors, dielectric material, quality of connectors, cryogenics, burn in, things of that nature, just as for ANY cable, are also important. Besides, AC doesn't mean the flow of current that is going towards the wall goes all the way back to the power plant. Most of the action is in the power cord! And the electrons hardly move at all! Hel-loo!