Zaporro :
Is this a joke? Most imporant part skipped because .... yea why? Its taken apart, there is no warranty anymore, it takes 1 second to rip tape with a knife and be thorough in a review.
Depending on where you live, "warranty void if opened" may have no legal standing. Where I live, if you can demonstrate with reasonable certainty that whatever you did has nothing to do with the original reason something needed to be open for repair, the manufacturer still has to fix the original fault even if you killed something else in the process of attempting to fix the original problem.
As for why I didn't bother ripping the tape, that's simply because 20D201 or 20D271 doesn't really make that much of a difference: in case of a major surge, the full protection won't be reached until the 20D471s kick in and 270V is still within the normal input range of universal switching supplies which have to handle ~400V peak input. Also, that tape is there to keep the MOVs' heat trapped with their respective thermal fuses in case one of the MOVs overheats. Since I bought this power bar to give to my mother, I didn't want to mess with the original tape which is part of the device's safety mechanisms. If you dig out my past tear-downs, you will see that I've never bothered to remove shrink/tape from MOVs if I couldn't easily put it back on either - unless I had no plan to use the device post tear-down.
If you think a UPS will protect anything from surges, you are sorely mistaken: power line surges are microsecond-scale events while standby UPS have a switching time measured in milliseconds. Standby UPS use relays to switch input/output power and those have millisecond-scale response time. Typical surges will be over and done with before the relay's contacts leave their original position even if the UPS itself had instantaneous event detection. The only UPS that can protect against that are dual-conversion "online" UPS which are converting AC to battery voltage back to AC again 100% of the time, cost $600+ and will add 5-10% to your power costs due to conversion losses. Also, if you look at my UPS tear-downs, the amount of surge protection they provide is more basic than what's in the ABHT here.
Also, although PSUs may have some degree of internal surge protection, most people would much prefer blowing up a $20-50 power bar which can be readily replaced by anyone and protect multiple devices at once than blowing up the protection (if any) within the PSUs inside their PC, monitors, TVs, proprietary power adapters and other peripherals which are far more difficult if not impossible to replace and more expensive.