This can depend on many things, not the least of which is your baseline power "cleanliness" and the sensitivity of your equipment to clean power. Also, the power cables you use (in particular from the Niagara to the wall) play a larger role than you'd think (or hope). In my system, I consider my conditioners/regenerators and power cables some of the most important components - purely off of subjective improvement. If you have a Niagara, I've found that AQ cables match with it the best (which is NOT the case in my PS Audio PowerPlant), and I also find that most of AQ's power cables are "meh" until you hit the Thunder and above.What sounds better to most folks ears, plugging their WA22 directly into the wall, or into a power conditioner first? I’ve had my Woo going directly into an AQ Niagara conditioner for a couple of years, and I’m not sure if the difference that I’m hearing is more openness and a less compressed soundstage when the WA22 is plugged into its own isolated wall socket? I’m not sure
For reference, I have PS Audio PowerPlant P3 as well as an AQ Niagara 3000, have owned (or currently own) every AQ cable from Blizzard to Hurricane, as well as other cables from ~$60 - $1,650, and have spent lots of time A/B-ing them.
Power conditioners and cables absolutely make a difference, but how much, how much you care, and whether you find it worthwhile can vary a ton from person to person and system to system.