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).