The one I used back in the day, was OK. I pulled it out of storage about 10 years ago, and sold it. I felt lucky to get $75 for it. I would venture a guess and say that it is "outdated" technology by todays standards. I used mine with no ill effects, and tried a few other PS's over the years, and they all got REALLY HOT, when used. I am not sure of how to describe how it works, but it seems to send the "extra" power into white blocks (resistors?), and I have since heard that puts a big "strain" on your tranny. The other types of attenuators that I have used, and tried, over the years, have all done a better job, and did not get nearly as hot.
If I needed an attenuator these days, I would wait on the Cameron version, but I am a Cameron fan boi.
If not, then I would still pass on the Power Soak, and try a Hot Plate, or Ultimate Attenuator (preferably straight from Ho, and skip the "Ultimate" middle man that is padding his pockets). Had pretty good luck with those two units.
Good luck !