+1 Mesonto,
There will always be advocates for both cases (conditioner vs. directly to wall). In my system I have my amp directly to the receptacle, as I tried it through the Panamax M5300-PM where it collapsed the dynamics a bit....and seemed to compress bass speed. Signal components go through the Panamax.
What truly made a huge difference: 2 dedicated lines for the amp and the conditioner, high quality receptacles (Furutech GTX-D(G), Furutech GTX-D(R), and Oyaide R1), and upgrading my power cords away from my first Pangea power cords.