AC voltage, harmonic distortion and line frequency are all measurable. If there is a difference between night and day listening, and it's related to power delivery, we should be able to measure it. Personally I think some of this is psychological. Evening and night time listening hours are typically environmentally quieter, and your brain possibly adjusts to this. I've personally never measured any difference in power quality in my home environment between daytime listening and night time listening. One of my main listening rooms is down in my basement. The environment is intentionally blacked out all of the time (of course except when I light it), so that if this is a psychological thing, I can have a "night" environment whenever I want it.
When I was a Radio Broadcast Engineer, I had a rack full of equipment in a transmitter room. This rack contained the audio processor for the FM transmitter. It created the audio signature of the FM station. The rack of equipment had a 20 plug power strip, and it was almost full. I plugged in my Fluke 43B Power analyzer, and discovered the Harmonic Distortion for this power strip was 0.0%. I kid you not. I was never able to find another AC plug that ever gave me that low of a Harmonic Distortion reading. The 3 phase power transformer for the building was on a pole right outside the door to this transmitter room.