HTC's investment in Beats Audio has been one of the more debated moves in the past year or so. To some, it's a marketing maneuver. To others, it truly has made phone audio better. For our part, we certainly notice a difference, and that Beats is available to any application on a Sense 4 phone is a big plus.
Varsityhacker in our forums brings the following:
Beats Audio can best be summoned up as a EQ setting that you can enable when listening to music on the One X. Toggling back and forth listening to music you can tell the difference. Without Beats enabled sound was generic in sound and lower all most muffled. When Beats is enabled the sound became louder and clearer with a heavier emphasis on the low and high ends. Yes you can tell the difference between settings and earbuds on the One X. You won't be listening to music on the One X with beats off unless you like monotone sound. But, how does the IPad compare in sound quality against the One X and Beats?
Very well, the IPad has a more consistent sound across the board with nothing really out doing the other (low end vs. high end). You get the felling that the EQ is set to be equal across the board on the IPad. Where the One X would look different with the EQ cranked on the high and low ends. Personally I liked listening to music on both, but like the One X better overall. The One X felt like I was in a concert and the IPad like I was sitting on my porch with a Scotch in hand playing my tunes.
His full conclusion? Hit this link to find out.