I just got my first Elrod Gold Statement! I suppose by saying "first" you alreay know what I think, nevertheless, here are some more details!
I have tried a fair number of Power cords, for example: Shunyata Taipan/Python/Anaconda/AnacondaVX/Virtual Dynamics Master LTD/ BMI Hammerhead Gold Mkiv/ BMI Oceanic/Argento Flow Master reference/MIT/Cardas/Isoclean Super Focus and Isoclean Supreme Focus and Running springs Crown Jewel............. These come to mind, I'm sure there were others!
Bottom line....... the Isoclean Supreme Focus was the best for me. The Supreme Focus was in a different league than the rest, although I did like the BMI, and the HZ Crown Jewel has it's place as well. I still have a great respect for the Isoclean Supreme Focus, I will still take it anywhere and put it up against anything.
That said, the Elrod Gold Statement makes my Isoclean Supreme Focus sound "dated". I have only had the power cord a week or so, and I am told by others with the Elrod that it gets MUCH better! To be specific, with one Elrod in the system, I have better detail, soundstage, palpability (meat on the bone), better piano, better drums.
When assessing "value" in high end audio, nothing makes sense! The prices that are charged for some of this gear is ridiculous, period! However, all things in perspective, I think the Elrod is equivalent to a component upgrade. Mind you the rest of the system has to be "there" to appreciate what the Elrod can do for you! I really don't think the Elrod is going to turn a Tandy Radio Shack receiver into Dartzeel separates, but if you have very good gear, it will make it great gear, and it will be your last power cord.