There are certains parts which can be damaged by electric discharge (regardless source of it) making them destructive to other parts.
While PSUs have all kind protections lightning could damage it so that outputted voltage is something else than it should be.
Voltage regulation circuits could be damaged, like one for CPU in motherboard, damage to that could lead CPU receiving 12V directly. (or shorted CPU could damage motherboard)
Same applies components getting their power from motherboard, short circuit in expansion card could burn PCB traces on motherboard.
As far as HDDs are concerned they're rather safe in this area. They draw power directly from PSU so short circuit in them isn't going to damage other components by drawing too high current and data signaling is all about just "voltage information" being passed, not high currents. (although damage/shorts in HDDs data interface would surely cause errors/crash unless it "blacked out" completely)
Also you can test PSU separately without any components connected to it.
Just plug it to wall and turn PSU's power switch to on position. Bigger damage in it could blow fuse/trip circuit breaker at this point so lack of that is already good sign.
Now you should find 5V from purple wire of motherboard's 24 pin cable/connector.
Then just short (and keep it shorted) green wire to ground for "jump starting" PSU. If nothing blows out you can then check what kind voltages PSU is giving out. (orange 3.3V, red 5V and yellow 12V)
If PC was connected to phone line through some method (analog modem, ADSL etc) it's highly probable that damage was done through that frying motherboard and leaving PSU intact.
Static discharge stresses the components leading to premature or immediate failure if severe (blows little holes in the silicone). In a perverse way it can (rarely) repair a failed component, at least that is what was on the training video we endured.
Or more precisely blows holes to insulation layers designed to withstand only couple dozen volts at most.
Current of next discharge could burn that short away but probability for it doing only that without damaging anything is small.
Should we therefore move our unplugged computers and whatnot to the middle of the room then while a storm is on?
Conductive things attract lightning so hit to house could still find its way to computer if that happens to be along/near path of best conductance. Only sure protection would be putting computer inside solid structure acting as Faraday cage. (in short EMP protection covers this)
But if that small risk worries so much you should go inside Faraday cage also yourself... and would be better avoid anykind travelling, after all probability of dying in traffic accident is much higher than chance of getting to be lightning rod, unless you purposely try to get that job.
no but perhaps dont use a land line if its a very bad storm and your living in a field
Actually wired phone is considerable risk during thunderstorm.
Phone network, like any other network of non grounded conducting material, can spread voltage caused by lightning strike considerable distances. So when phone rings during thunderstorm it might be lightning "calling" and answering phone could lead you to being part of its grounding circuit. Same way it could strike through any electric appliance.
Also it doesn't matter that much do you live in open country or forest. Power/phone cables are better conductors than trees so lightning likes to jump from trees to them. Also underground cables aren't totally safe, discharge can travel dozens meters in ground until it finds good grounding point or something well conductive. (path of disharge is generally marked by blown away grass, soil and stones)