Your observations and tests are keenly noted; however before I subscribe to them I will definitely do an A-B comparison. I will tell you this, however, that I got an Uptone Audio JS-2 power supply for my Roon Nucleus+ and the upgrade definitely made a difference. The same power supply also supplies power to the AudioVox SE which switch, again, in my opinion resulted in a noticeable performance improvement. I have ordered the Ether Regen switch and I am waiting to see how that performs. I can't degree/disagree with your findings until such time I do my own listening. If it does not make a difference, they will definitely take it back. What I will definitely disagree with you on, is your assertion that they do not understand the basic principles of audio. I have spoken to the owner on a number of occasions and I find him to be very knowledgeable, on the ball, and I do think he knows what he is doing. Secondly, one of the most respected names in audio products evaluation, Hans Beekhuyzen gave an extremely positive view of this device. I follow his YouTube videos keenly, and I always find them to be very informative and enhance my learning. I am not sure if you know that he does not accept any ads so this guy cannot be bought to write a positive review for a manufacturer