I understand where you are coming from
@WillC, but there is an overwhelming amount of articles, blogs and forum entries on the internet where people swear by it, so it must do something. I understand that it does add moisture to the soil which is a plus for the larvae, but I wonder if within that short period before it does turn to water, it does have a positive affect on killing the larvae. I, too, think it is strange that there are no controlled studies out there, that I can find, and I hope to find at least one at some point. In the meantime, based on all the anecdotal "evidence", I feel comfortable recommending it.
If you find any literature regarding the use of hydrogen peroxide regarding fungus gnats, please do post it here. I will do the same.
Jim