I didn't say there's no difference. There is. It's just my experience: power supply mod brought more changes than swapping 4400 with APS even WITH Vocm mod.
The most of the things people described as APS transformers change in the sound: tight and beefy low end, melodic mids, and nimble highs - all these changes did my power supply mod after I installed the 4400 transformers. And APS transformers just tightened and cleaned up the same ALMOST perfect sound signature that I had with 4400 w/PSU before. Now, with APS transformers, it's perfect.
Shame on me, I haven't done the Vocm mod before I swapped the 4400 with APS transformers... I wish I could discern the Vcom mod impact on the sound.