The issue in AC powered audio equipment is usually leakage-to-ground. 
This is caused by, among other things, inter-winding capacitance in the
power transformers and capacitors in mains-entry filters.  In the "old"
days, when everything was connected using 2-prong mains plugs,
sometimes one could empirically determine the best direction to orient
the plugs in an audio system with multiple mains connections.

In today's equipment, if it is properly designed, the overwhelming
majority of the leakage current should be conducted through the
third-wire ground on the mains plug, not the audio grounds
interconnecting the equipment, so "polarity" of the plug becomes much
less important from a standpoint of leakage.  That said, I usually try
to ensure that all audio equipment in a system is connected to the same
side of the neutral, rather than have it split across the neutral, thus
minimizing the potential leakage current.

Back when I used to do PA for live bands, I used to carry a couple
low-leakage, medical isolation transformers with my PA rig to deal with
leakage and hum problems in guitar amps.  Some guitar amps were designed
so bad that the guitar player, with his hands touching the metal
strings, would get a shock on his lips if they touched the metal
windscreen cage of the vocal mic.  A medical isolation transformer
always fixed that problem, as well as the hum it usually caused.


-- 
Timothy Stockman
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