It all depends on what you’re trying to do. I asked myself that question a couple of weeks ago because I had my work laptop/monitor, my home PC/monitor and my audio equipment and other crap all on the same desk, and all randomly plugged into whatever was available on my surge suppressor or my UPS and I didn’t have any more outlets for future equipment.
I decided that I was more interested in surge protection than power conditioning for my audio equipment, but wanted the battery-based UPS for my PC, so I looked into getting a new surge protector for the audio equipment, which would allow me to create 3 “power zones” under my desk, and tidy up all the cabling. Each surge protector/UPS would be plugged into a different outlet on the wall.
While I was researching surge protectors (there’s a really informative thread here, I found out that most of them lose their protection over time and don’t warn you, and that Zero Surge invented a surge protection technology that doesn’t wear out. They license the same technology to Brickwall and Surge-X. I bought their 8 outlet surge protector specifically for my audio equipment.
I have no idea if the sound has improved but I feel safer because the electricity in my town is horrendous and we constantly have brownouts. I also liked the fact that each pair of receptacles was isolated, so you could plug low current DACs and high current amps into different pairs.