Where do cables upgrades have the most impact?

@djones51, that was hilarious  :-)

Curious if those saying the power cable had the most impact are plugging into a power conditioner or a wall outlet?

For the impact of aftermarket power cables, The wall or conditioner.. Does not matter. Power cords can be effective from/to either. Plus consider the wall AC duplex in this equation. The AC duplex can also have an effect on the sound (specially if aftermarket powercords are used)

Looks likes theres no consensus . Best bet is to buy a cable and try it out on all your components . 

Factors that tend to increase the criticality of speaker cables:

-- Low speaker impedance.
-- Long cable length.

Factors that tend to increase the criticality of line-level analog interconnect cables:

-- High output impedance of the component driving the cable.
-- Use of unbalanced interconnections.
-- Long cable length.

Factors that tend to increase the criticality of power cords:

-- The component being powered has an unregulated power supply and draws large amounts of current that fluctuate widely. Namely most power amplifiers and integrated amplifiers.
-- The component being powered tends to generate significant amounts of electrical noise, that may couple via the power cord to other components. Namely power amplifiers, integrated amplifiers, and digital sources.
-- AC line voltage at the particular location that is lower than nominal. ("Nominal" being 120 volts in the USA).

Phono cables and digital interconnect cables involve complex issues that I won’t address in this post, but their criticality will vary widely depending on the specific equipment that is involved.

Regards,
-- Al