The consensus, of comments from manufacurers and from some forum members, is that the Power Conditioner needs the best possible input in order to best do it's job. Secondly, most PCs have one inlet and several outlets - so if the best cable goes on the inlet, then all the outlets will equally benefit.
The first conclusion implies that PCs can't be perfect, and why should they be? Nothing else in hifi or life is perfect (otherwise PCs wouldn't make a difference).
I can't speak from personal experience on this point, as my Audience PC's inlet uses a locking Powercon connector instead of the more common IEC. Results in a very solid connection, but it makes cable comparisons impossible without going to a lot of trouble.
On the point about treating PC's as gear, I treat ALL components as black boxes, whose replacement may or may not affect the sound quality. Doesn't matter if it's headphones, DACs, cables, fuses, conditioners or the power lines going to your house (the last a bit tricky to replace!).
Long ago, I started to go cold on measurements and science - when the established science of the day said that all you had to worry about a turntable was that it measured well on wow&flutter and rumble, and the arm had to be as light as possible to hold the highest complience cartridge. Then along came Linn Sondek and moving coil cartridges to show that the established science of the day wasn't looking in the right places.
I'm still always interested in the theory of, say, why a filter-based conditioner may or may not be better than a regenerator, or where the best cable should go. But I don't let it rule what I'm about to hear when I swap that black box. Whenever I've set an expectation based on common sense, the subjective listening experience has taken me by surprise.