Google Developers Group
The idea behind it is that the music on this devices comes with 2 separate audio profiles. When you listen with Beats Audio turned OFF they use the dull equalizer profile, when they Beats Audio is turned ON, the exaggerated equalizer profile is used and you hear huge difference. The trick is that the exaggerated audio profile used with Beats Audio is not much different than the regular unique profile on other devices.
If you are thinking of buying a device with Beats Audio, before you pay top dollar, compare it with a device with no such technology instead of listening to the same device with it turned ON/OFF.
Beats Audio is just a headphone boosting the bass. It's great for listening to party music. But try that on jazz or classical, it can drive you nuts!
For the price, get a DAC (Digital Audio Converter), plug into the PC to bypass the laptop's build-in audio amp and plug in a $80 headphone. You'll be amazed how much better than the HP plus Beat combination. But if one insists on using it on the HTC mobile phone, then best of luck in getting good quality sound while the ambulances are blasting their siren along side while you are walking on a Chicago street.