I swear by it. When I had to replace the lower intake gasket and timing chain on my mother-in-laws 1999 Ford Explorer, about 4 years ago, was the first time I used it. After I did the work, I poured a can in her tank, as well as pulled a vacuum hose and let the engine suck it in. It was smokey, but I was astonished at how well the engine started sounding in just a minute or so.
I also put some in my 1999 Honda Accord about the same time, and noticed signifigant differences.
When I pulled my '69 EB home (with 5.0 EFI) I changed the fuel filters and dumped a can in to the tank. Again, within about 5 minutes there was signifigant improvement in the idle of the engine. I also sucked some in the vacuum hoses recently.
If you have EFI, and O2 sensors, expect those to need replacement immediately or soon after you run SeaFoam through the engine. If you need to run seafoam, you probably need new O2 sensors anyways.