@kirkwallace Your Jeff Rowland amp looks like Class D and uses a switch mode power supply which works on a completely different principle than your Coda's linear which is a Class AB. I think the main issue with AC filtering is that is that its claimed that it raises the impedance of the incoming AC voltage. When in reality the "high current" outlets aren't filtered at all but may have an MOV or some other surge protection device in line. Your amplifier's power supply by it's nature provides all the 'line filtering" you would ever need and the main advantage of a line conditioner as a number of you mentioned if voltage surges and having all of your components share the same ground and eliminating ground loops. I don't think there is any advantage to using a wall outlet over the high current ones on the line conditioner. The word salad they use regarding there being 45 amps of current available is just that when there is only 20 amps max available from the line.
The following link is to Jean de LaSala's Audioholics who is one of the most reputable figures regarding the technical aspects of home audio and has the credentials to back it up.
This quote is courtesy of https://www.tek.com they provide further discussion of the differences between switch mode and linear power supplies. I couldn't find a link to this specific discussion that I could paste here but if you look for "How Does a Switching Power Supply Work?" Tek.com you should be able to find it.
"How Does a Switching Power Supply Work? (In Simple Terms)
Here’s a straightforward breakdown:
Rectification & Filtering: Converts AC input into an initial DC waveform using diodes and capacitors.
High-Frequency Switching: Rapidly turns the input voltage on and off thousands of times per second (20kHz to several hundred kHz), generating a high-frequency square wave.
Voltage Transformation: A small transformer or inductor steps the voltage down (or up) efficiently.
Output Rectification & Filtering: Converts the transformed voltage back into clean, stable DC for the load.
This process allows switching supplies to be compact, lightweight, and highly efficient compared to linear counterparts."