I've never seen that happen I have shock many cpu's and motherboards.
I'm not saying it cant happen, I just would like to see it done sometime.
I once had a old intel cpu and tried to fry it with EDS about 20 times, I gave up on that. I then hooked the cpu up to a 60,000 volt ignition coil and shocked it for 1 minute that did not work and hour did not work, it took 2 hours to kill it and it was to hot to hold.
Also i've never seen a post on the net when someone ESD a PC part and said they killed it. You know when you done it because you hear a lowed snap, this week I ESD my pc twice on accident.