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macrumors 6502
While Beats are generally overpriced garbage, if Apple poured some legitimate research and development into either making Bluetooth audio better or lightning audio clearly superior to the analog headphone jack - and released the resulting products under the Beats brand - I could picture myself CONSIDERING buying a set of Beats headphones.
I'm not sure why they would put much development time and effort into it, since the old formula of inferior hardware at a premium price was working so well for Beats (and Apple as well).