Ross, seems to me I just gave you a measurable difference above relating to lowered resistance in wire/receptacles following cryo treatment. Does that not count? Now if you want to tell me I can't hear that measurable difference, or that I am imagining it then we are in exactly the same boat that all these cryo threads end up in. As I said, search the archives, or better yet, do some real research or experimentation with cryo yourself. Here's a site with some interesting info (note it's from SUNY at Farmingdale and not from a cryo company):
http://info.lu.farmingdale.edu/depts/met/met205/cryogenictreatment.html
Also note the remarks with respect to welding and copper tips, which may explain in part the reason power cables, interconnects and speaker cables all sound different to me following cryo treatment. As to CD's, I have no idea why they would sound so different (perhaps reduction in residual stresses in the CD resulting in better reading of the laser and less error correction, who knows and I don't care).
If measurements were all that were necessary to make great audio, I'm sure I'd be happy with a Bose wave radio. And every piece of similar equipment at varying price points that measured the same would sound the same. Science could explain everything and we'd all have perfect sound on the cheap. Believe me, I certainly don't subscribe to the theory that you have to spend huge amounts of $$ to put together a satisfying audio system. My system is pretty modest by Audiogon standards. There are lots of tweaks that I'm skeptical about and wouldn't pop the money for and there's certainly a lot of overpriced crap in audioland. I just don't think that cryo is one of them. Considering the fact that you can probably cryo every piece of wire and all receptacles that your system is running on for the price of 2 or 3 new CD's or records, I figure it's a huge bang for your buck in terms of performance. Then again that's based on my subjective experience and my ears.