The simplest explanation for Apple acquiring Beats is that Dr. Dre’s company is selling a lot of headphones — roughly $1 billion worth in 2013 — and the profit margin is estimated to be huge (headphones, especially those made by Beats, are relatively cheap to produce). Apple already sells a lot of Beats headphones through its online and meatspace stores — so why not buy the company and keep the profit margins for itself?
The Beats are made of thin, cheap plastic. The Beats paint job is shoddy and its bass reproduction is mediocre at best. For $300 and tax, we expected a lot more. The A900 headphones have much more capable and visceral bass reproduction and if you have ever considered buying a pair of Beats Studio headphones, you should consider Audio-Technica's A900 headphones first. The A900 headphones do not have the current "cool factor" that the Beats do, but the A900 construction, comfort, and sound stage are vastly superior to the Beats. If you bought Beats, you likely just got beaten and robbed.
With Beats headphones, people are going to hear what the artists hear. Nothing is preferable to playing music and experience each booming beat, each deep bass with an advanced of quality and perfection, everything so distinct for you to listen the music just like you were being inside a studio room while it was being recorded and mixed.