Audio quality is always something that will be subjective. Opinions on what good sounds like will always differ from person to person. This definitely applies to Beats Audio, and the inclusion of Beats on new HTC devices. HTC have just opened up the API to the Beats software for third-party apps to take advantage, but XDA member RockoDev has gone further than that. He has managed to port the Beats software for use on non-HTC devices into a flashable zip file.
Beats is essentially a branded equalizer. The files have been pulled for flashing to other devices. Expectations shouldn't be set too high though, as again everyone has different tastes in sound quality. Flashed to my LG Optimus 2X, I actually do feel there was a general improvement.
When comparing it's important not to fall into any placebo effect. Just because it's there doesn't make it better. The test setup was a song that I know very well, and a pair of good quality Bang and Olufsen earphones. In listening to the same song a few times before and after flashing Beats, there was a noticable change. Nothing groundbreaking, but the bass was improved and the overall sound did feel better.
You'll find more at the source links below if you fancy trying it out for yourselves. We know a lot of you don't like Beats, but there's a lot of people that do. Shout out in the comments with your thoughts if you do decide to try it.
Source: XDA Developers