Power conditioning is probably more beneficial to a good headphone setup than a speaker setup. Headphones tend to be way more analytical than all but the best loudspeaker systems and the variations in sound waves bouncing around most rooms will hide a lot of the super fine detail. Either way, it is better for your electronic components to get a clean, steady voltage. A conditioner will deliver a clean sine wave to your equipment, keep the voltage steady and will often remove hum from the power. This is not the same as a surge protector, even though they will sometimes have some power filtering. I see power conditioners at my Goodwill all the time. I picked up a Panamax 5300 for like $20. An added benefit is that I can turn all of my gear on or off with one button and turns on my amps last and off first to avoid power thumps.