Eh I only remembered that and mentioned it cause it seemed so unlikely that it would work and yet it did.
If it really worked, it's only because the PSU was never fried to begin with. Once a PSU becomes 'fried' it's toast unless you replace each and every fried component with a new one. At that point it's easier and less expensive to just buy a new PSU. In the likely event that a PSU was sitting around for a long time unused and unplugged from a power source, and you spilled any liquid on it, there would be zero damaged sustained as long as there was no electricity stored in any of the capacitors. At that point you could, in theory, submerge it in water, let it dry, and as long as 100% of the water was removed, it would work again, assuming that it was working before the spill.
However, that series of events is so unlikely that it makes talking about the probability a tad bit ridiculous. Spot cleaning is always going to be better/safer than complete submersion, as you can clearly identify the extent of the spill as well as the percentage cleaned up. Submerging it in water is more likely to allow water to seep into parts that are next to impossible to dry out or assess the moisture content of.
That being said, if you spill any liquid on a PSU that is actively in use, there is a very high chance that it will not only short the PSU out, but it will damage a great number of the components inside, making it completely unfixable.
After talking with Daydra via skype, I have determined that her PSU is fine, as it's supplying power to the computer. Her mobo light comes on, the LEDs in the case and the fans come on for a brief moment, only to turn off again. Together we identified a potential issue with the CPU heat sink/fan assembly that may be preventing the computer to power up. Since I am not able to diagnose the problems directly in person, she is going to have someone look at it to assess the extent of the damage.
