No, I would never spend money on something where by turning the resonance knob it's a lottery ticket for frying transformers
But, i've played around with one at a local music store. It sounds good (especially compared to a non-reactive powerbrake, etc) but I don't personally think it sounds as good as the PS for in the room, attenuating a tube amp with a cabinet. TBH it's simply not as transparent sounding to my ears, and especially at higher attenuation levels flattens out the eq response of the attenuated amp.
If you want to load IRs, the TAE im sure is great - and it also is the best at headphone playing - it killed the OX and PS for that from what I can tell.
I just think all of the attenuators are on a venn diagram with some overlap, and pretending they are all the exact same thing for the exact same purpose is a little silly, because they clearly excel and stumble at different things. Non-overlapping magisteria.