Your thread titles says Beats Audio, so I assumed you were talking about the computer technology and not the headphones. I figure if you like the Beats sound, buy Skullcandy and save some money. They sound similar and are similar in reliability.
Anyway, the Beats Audio technology is a mix of good and interesting. First, it's very clean analog circuitry. Second it's SRS HD Audio Lab (or SRS Audio Essentials) technology for sound enhancements.
I like messing with the SRS HD technology (not their garbage WOW stuff) and I like the analog sound of the beats audio stuff because it is clean, but the small headphone jack still has too much crosstalk for my liking. There is no laptop audio that's better from an analog standpoint.
Anyway, the Beats Audio software is interesting and there's more on it at http://akgk171.wordpress.com/2011/09/11/beats-audio-put-to-the-test/