Many people, including more than a few amp techs, have the mistaken belief that when it comes to a power transformer, “volts-is-volts,” and upgrading a PT won’t have much of an effect on a guitar amplifier’s overall tone. Not so! My tone transmogrifying tweakers!
The audio circuitry of your amp is completely dependent on the quality of its power supply. The very first component in this food-chain-of-tone is the power transformer. It makes the necessary connection between your amp and the power company. How it behaves sets the standard for your amp’s performance. The PT has a profound affect on your amp’s sonic characteristics especially its ability to handle musical dynamics. What this means to you is crisper note attack, better note separation, and added sparkle in the upper mids and treble frequencies. And keep in mind that with a properly-designed power transformer you’ll hear all-around higher definition with the amp’s clean and dirty tones.
Do not assume that all amp manufacturers know this, or that they have provided your amp with the best possible transformers (unless they are already equipped with Mercurys!). Instead you might just be stuck with low-cost, short-cut transformers. Remember, there are dozens of ways of building cheap transformers to meet certain voltage values but they all fall short of giving your amp the best musical qualities—that’s the magic of Mercury Magnetics!
Which turns you on more? A tranny built only to please a volt meter — or one that maximizes the sonic potential of your amp? You no longer need to be a victim of the sonically-challenged. It’s time to liberate your amp with the only guitar amp transformers actually designed for better sound—Mercury Magnetics.
Source: https://mercurymagnetics.com/pages/_misc/FAQ.htm#The_Power_Transformer