I prefer detachable power cords. It is easier to move and store an amp with the cord removed. If someone trips on the cord, it will be pulled out of the amp and not topple it.
The regulations for an attached cord are more involved. For instance, if the cord is pulled out of the chassis, the safety ground needs to be the last wire to break. So it needs to be longer and there are requirements for how it should be attached to the chassis. It does involve more testing which means more expensive. Certified parts are more cost effective. Some people use external power supplies for that reason. You buy a power supply that comes certified. All you have to do is connect it to your device.
The regulations for an attached cord are more involved. For instance, if the cord is pulled out of the chassis, the safety ground needs to be the last wire to break. So it needs to be longer and there are requirements for how it should be attached to the chassis. It does involve more testing which means more expensive. Certified parts are more cost effective. Some people use external power supplies for that reason. You buy a power supply that comes certified. All you have to do is connect it to your device.