Sorry for bumping an old thread, but I just watched this video on youtube, and I was skeptical. I found this which suggests that with Beats Audio off, it's a flat EQ.
I'm not willing to be swayed by the samples you have provided - I'm sorry.
I will remain agnostic about this to give you the benefit of the doubt, but I would need harder proof. I've tested BEATS audio myself, and it (to me, subjectively) confirmed what the original video describes.