I have both the iPhone 5 and the One X, The One X's beats audio is just a set of EQ curves (which can be turned off and on) and are not that special.
I use Spotify's paid service and use both extreme settings which is supposed to deliver 320k audio. IMO the HTC does a pretty good job as a mp3 player, not great but good enough. Inline controls will only pause and resume, skip starts a call and volume has no effect which is a bummer. BT audio seems to work really well in my car and LTE is a nice bonus for streaming. The battery life is excellent, screen is AMAZING and it is no slouch in the horsepower category (it is truly a magnificent phone 8.5).
I do feel that the iPhone has and does a much better job at being more universal player, and receives apps and services WAY BEFORE android. I am also a fan of Apple Lossless Audio, mainly due to the fact that i am a Mac user and have Apple T.V's and Classic iPods etc.
Hope this helps, feel free to PM me if you have any specific questions that you might have.