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Sound quality is subjective and different for each person. I've never been a fan of Beats as it seems to be all about bass, but personally, I think the AirPods sound great and one of the big advantages is being able to pair to your Applewatch, so if you're into running, you can carry on listening to music without taking the phone.]
Not all bluetooth headphones can pair with an Apple watch? Pretty sure they can, would especially assume the Beats X can with its W1 chip, but if not that sounds rather ridiculous and another good reason to not waste money on an Apple watch. I don't own one anyway, and probably won't anytime soon, so not a concern for me.
Every comparison review I've seen/read says the Beats X sound better than the AirPods and aren't as bass heavy as previous beats headphones so I'll go with the reviews from people that have actually used both products as a better comparison. Paid 40% less than the airpods so that's always a bonus as well.