I have disassembled multiple iMacs to the ground (last one was my 5K iMac 2017) and never really put too much thought into the possible hazards of handling the power supply. What I did make sure of however was to only handle the power supply by the edge of the PCB and not too touch the components (especially not the capacitors). I do that btw with every circuit board (i.e. not touching the components on the board unless it is necessary or unpreventable). I also do not wear an ESD wrist strap anymore because it is annoying (I know, it is a pretty bad excuse). My anti-static precautions do include touching a ground (like the chassis of a Mac Pro that is plugged into an outlet) from time to time to get rid of potential static electricity. When you do handle the power supply by the edge there shouldn't be a problem. I have yet to get shocked (hopefully not 😅). All in all, I'd say the risk of electrocution is pretty low.