Everything requires break in, or improves over time to a point, and yes they have a dramatic impact on sound. They can be either negative or positive.
Power Conditioner Changes Sound?
A recent thread concerns finding the cause of variable sound presentation in a new-ish DAC. I've got the same question regarding a new power conditioner. Recently moved almost everything -- two streamers, DAC, phono preamp, linestage preamp, and powered sub -- to an AQ Niagara 1200. The sound now resembles an adolescent male voice in its unpredictability. AQ says the conditioner should need no burn-in. I'm assuming this is so, and looking instead at the THREE new power cords, including a new one for the amp running straight into the wall (chosen only for its firm grip).
Needless to say, I will be switching and swapping power cables after allowing sufficient burn-in time. But could installing a new conditioner itself account for this crazy variability in sound presentation?