PS Audio sells “high end” power cords, and even he basically said, in his rebuttal to null tests, that their only real benefit is better shielding for EMI
When and where did Paul state that? I just watched a video of his where he says the gauge of wiring in power cables affects the frequencies: large gauge emphasis bass and small gauge emphasis treble. He said a good power cable uses both small and large gauge. I have found similar results in my experience. When I put a very large gauge power cable upstream of my DAC, I had to turn down the sub because the bass was much greater than with a smaller gauge cable. And if it wasn’t actually greater in quantity, then it did something to the bass that made me want to turn it down because it wasn’t as pleasing. I eventually swapped that cable out because it didn’t improve on what was there before. This experience reflects other comments I’ve read about matching the right cable gauge to the piece of equipment. Larger gauge isn’t necessarily better.