Elevating line conditioners....

My guess is it should be treated like any other system component. It should reqiure a firm solid stable foundation for it to work properly.

Elevating components can reduce the effects from static buildup in the carpet.

I could tall ya more 'bout elevation:
How about elevating a listener? I guess that it's the best tweak so far... got that?

Many people elevate them because it looks really cool. My personal take on the issue is a bit different, however. I pose that doing things like this can also act as a psychological counter to a personal deficit or to something one cannot control. Yes, there are psychological explanations as to why audiophiles do seemingly bizarre things like elevating power conditioners.

The elevating of a line conditioner yields benefits from the use of footers, similar to elevating any of the primary components, such as amp or CDP.
There is endless variety in footers with the most traditional seeming to be either cone type designs or vibration absorbing materials such as Herbie's Audio Lab affordable products, which include a variety of hybrid footer ideas.
Telephoning Herbie's may put any of your components onto a good idea :>)
Unless you need electrical storm protection, consider avoiding the traditional conditioner box in favor of the unique Mapleshade Records power strip, which truly justifies the bragging made about it on Mapleshade's website.