@zlone
Arcing during a disconnect is bad, but AFAIK, does not cause a voltage surge. It does have the potential for leaving carbon deposits which prevent current flow, or heat up and cause a fire. That’s 100% true. I’ve seen it in a bad outlet wiring (my own fault!).
The arcing is proportional to the current flowing at the time the switch or cable is pulled out, or relay disengages. For this reason it’s important to turn off the gear first.
I’m not sure however that it makes much of a difference which end of the cable you pull out, except perhaps that if you pull out the equipment end you risk the chance of the arc damage being on the IEC connector?
Maybe the EMI/RFI noise during the arc can be amplified through the amp, so having it happen further away minimizes the noise?