Umm no. Not really.
First of all, how do you define 'return on investment'? It cannot make you profits but neither can any audio equipment. So what is this 'return' you're talking about?
As I said IF it works and can improve on your existing equipment, then that's pretty good because:
a.) You can keep your current gear with all its functionalities - no need to decide between sq and inputs for example.
b.) You can put all your stuff on 'normal' furniture as it claoms to replace audio equipment racks.
c.) You can keep the base and its abilities regardless of how many times you upgrade.
Now I did mention that it depends on how much your stuff costs in the first place. Mainly because if you own a $5k dac or anything totl, it's quite hard to upgrade as you're getting to a point where personal preferences matter quite a lot more - there's so little in absolute quality between totl sota gear I find. So an ability to improve things without getting a differemt signature is probably quite welcome. If the base does that then it's a plus.
Also if you own a $5k amp then upgrading to another amp is going to cost you probably >>$1k as you're not likely to get more than 70% when you sell the old one plus you'll have to spend on a new amp which probably cost more than $5k. In this case, the base is a viable alternative.
Look, I'm not trying to say it works wonders or that eveyone should buy one. All I'm saying is that a.) I do not feel we should redicule something if we haven't tried it and b.) What may seem unviable to you may not be so silly for others.
Yes I agree that what appears to be a glorified slab for putting your stuff on shouldn't cost more than $20-50 at most. Yes I admit that I am not entirely clear as to how it might work or achieve the alleged capabilities. But then I don't clearly know why a mundorf capacitor is better than a panasonic but that doesn't mean it's bs. As for this base, I'd say it's not certain to do what its maker claims, but I'd love to find out for sure.