No way man! No smoke and mirrors here! I have a P300 and have a P600 on order to power my amplifiers. There is plenty of physics to explain what is going on here. Your ears, of course, are the final measuring tool and believe me, it doesn't take golden ears to hear the improvement. Plus the protection it provides is the best out there!
PS Audio Smoke and Mirrors?
PS Audio has power conditioners which generate their own AC signal. It makes sense to me to have a clean a properly formed AC waveform. However, on their web site they are now claiming that by adjusting the AC frequency upward (90 Hz) or by using a composite wave form (90Hz and 120 Hz), your system will sound better. How can an amp or source component that is designed to run at 120 volts and 60 HZ sound better when feed a different type of power signal. Smoke and mirrors or what?