If you have a power conditioner with an iec that's where everything gets benifit. If you have multiple sources then on the pre. --Just one source? Then the CD player.
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Unless I misunderstand your question, there can only be one possible answer. If your goal is to get the best sound, put it where it makes your system sound the best. There are no "golden rules" about such matters. This will require some time and experimentation, but that is what it always takes to maximize the sound. If you can't hear any difference as you move your best cord around the system, I would sell it and buy some records.
Power cords have a voice. They also have a different voice with different components of your system. Generally the greatest difference can be noticed at the source and working down the chain. Don't forget your subwoofer. Customers have reported significant power increases with the correct power cord. There are still some non-beleivers out there. I think they may have not matched the correct power cord to electronics. Be sure to choose a manufacturer that offers an audition period. Also be patient and allow the pc to burn in.
My experience was that each component showed a slightly different effect on the overall sound. First a JPS digital AC PC on the pre/pro resulted in an overall reduction of the noise floor. A JPS power AC on the power amp resulted in greater dynamics. Another digital AC on the transport resulted in a greater sense of pace and musicality. Just have fun and experiment