The more I have been reading on the possible acquisition, the more I realize that literally every site that has reported on it is basically regurgitating the same 'rumour', backed up by no facts or hyperlinks. There has been lots of speculation but nothing even remotely concrete to validate the story.
Anyway, the more I think about it the more I see the logic behind Apple's potential purchase. Headphones with built in iPods with Siri anyone? New pack in IEM vs the standard white buds? 3.2 Billion would probably be more than enough to buy out Sennheiser, Sony's headphone department, UE, B&W, and probably every other company that makes headphones. That is no small sum to the average company that is not above 600pts on the stock market. Obviously there is more to their thinking than acquiring good headphone tech. Beats already is well established with the 'in' crowd/hipsters/sheep. Apple could easily tweak Beats and transition into a more balanced market. As I stated, Beats is not bad, just tailored to a specific demography willing to overpay for ok sound that puts the smile of the faces of otolaryngologists the same way Halloween does for dentists.
Hopefully more reliable news comes forward this next week and shed some light on this very heated rumour!