I thought Beats was just a gimmick, and most products with Beats are just for branding, but on HTC One it really helps boosting internal speakers.
I see other manufactures adding audio enhancement on their line too. For example, I also have a Lenovo X230T which has Dolby enhancement, and it really helps enhance the internal speaker sound quality. That being said, I don't need Beats, as long as some kind of enhancement is done.
I would never buy a headphone though. That is overpriced. LOL