However when lightning strikes a building directly or very close to it, lightning/surge protector simply cannot have any effect on the tremendous amount of currents and voltages involved. Lightning current in a direct hit is simply too big to protect with a lightning discharge device, or a little electronic device inside a power strip, or a UPS unit. The lightning will just flash over or through the device.
Even a disconnect switch or physical disconnection will not guarantee protection against a direct or close strike. A small air gap of few inches or even few feet, will not stop a lightning bolt that has already jumped across miles of air between cloud and ground.