I bought a big pile of various power cables just to settle this very debate for myself. My Decware gear gets whatever fits the snuggest and lays out comfortably in routing. This is just first stage of exploration.
I thought maybe my modest headphone rig I listen to may give me a better shot at hearing differences. SMSL PL200 cd player into a Topping DX5II amp with Verum v1 and v2 headphones. Ive swapped out power cables to the SMSL cd player only.
So far if I hear differences?? I question and second guess what I think it is im hearing. I really dont know what differences Im hearing so I guess the short answer is .... no, I dont think I hear any difference in power cables.... yet.

I hear clear and distinct differences in power cabling, have for thirty years or so--my whole journey with Decware and PS Audio. Clear, distinct differences in tonal balance and dynamics and fine detail.

In a way I'm quite envious of those who don't.

I think first we need to ensure a clean power supply; a solid gold straw will still suck up dirty water.

Next, connect that clean power to your components without adding electromagnetic interference (EMI) and radio-frequency interference (RFI). Whether $25, $2500, or $25,000, if your power cord doesn't address this, it is simply an expensive antenna.

Routing. If your cords, interconnects and cables look like an octopus orgy, your sound quality will suffer.

Fuse. Audiophile fuses or fuse replacements pay huge dividends. If you haven't addressed this weakest link in the power chain, you may not experience audible differences in cables.

Then deal with the current delivery. Amplifiers need instant, unconstrained current during large dynamic shifts or deep bass hits. So, select a power cable that uses lower-resistance metals and optimized geometries to prevent current compression.

Finally, pay attention to the strands and separation...solid-core conductors that are insulated from each other tend to result in improved sound quality over twisted strands assembled close together.

So, if your quality power cable addresses these areas regardless of price, you should hear a lower noise floor, darker background, increased dynamics, and better bass.

If not, at any price, you probably won't experience any improvement in sound quality, and it is very possible that an expensive cable actually sounds worse.

Anecdotally, I have used inexpensive cables, audiophile inexpensive cables, Decware cables, and expensive cables from Audioquest and Synergistic Research. I achieved noticeable sound quality improvements the more criteria are addressed in the design.

AudioQuest performs an amazing demonstration of their cables. They simply play music with their lower-end cables, and then progressively swap them out, technology level by technology level, until they reach their top of the line. This clearly ended the "do cables matter" debate for me.

Donnie, for that I'd recommend a full loom of Decware DHC2 power cords at a minimum, Synergistic Research Atmosphere fuses in at least your DAC and Amp, and then if you aren't hearing the sparkle, switch to a speaker cable that separates the high frequencies from the bass, such as those made by AudioQuest (Robinhood Zero, or Dragon series at $34k+ if you can afford it). Or, if your speakers are designed for it, their Bi-Wire options would be even better.

I agree you can't talk about power cords with out including (at least) clean power and fuses. Just like the rest of your system the power distribution is only as good as the weak link. If you're using e.g. basic glass fuses I don't think any power cable is going to make much of a difference. At least I didn't hear any difference in power cables before I got a good power source and better sounding fuses. And of course your system needs to be able to resolve all that stuff.

Well my take is Yes and No.  It really depends on many factors as listed by Ghostship +1.  Going from stock cord to any reasonably higher quality constructed cord I have easily heard improvement.  If all your dirty power is addressed, your system is revealing and your cables are not already high quality differences are evident to varying degrees. Now if all the above is met and you have quality cables then my experience it is hard to hear much of a difference when stepping up.  Note: I have only experienced cables in the $100’s not $1000’s.  For me, once you have good quality power cables it seems difficult to hear much of a difference with upgrading PC’s. Below is my experience which cables make the most significant improvement when upgrading: 1- USB 2- IC’s /Umbilical 3-Speaker 4-PC 5- Ethernet

My power cable “rolling” was all done prior to adding power conditioning. Thinking maybe I should revisit the power cables now that the system has lifted so much with the cleaner power. I hadn’t considered that before but Ghostship has alerted me to what I may have missed in the dirty powered system