I thought this thread may be of interest to some in the community [MOD] [PORT] Beats Audio for all Gingerbread Roms - xda-developers 
But before you flash and all that, there is still uncertainty...
XxXPachaXxX
Today, 11:24 AM
# 165
I'm an htc developer and i want to say some things...the first is that these files are in wrong directory the headphones bin are located in system/etc and mounted in /etc/ and the lib's right location are in system/lib/soundfx/
Then i want to say that this is only a software equalization the real beats audio is an audio driver located in kernel and radicated in the system and hardware good work friends!
But before you flash and all that, there is still uncertainty...XxXPachaXxX
Today, 11:24 AM
# 165
I'm an htc developer and i want to say some things...the first is that these files are in wrong directory the headphones bin are located in system/etc and mounted in /etc/ and the lib's right location are in system/lib/soundfx/
Then i want to say that this is only a software equalization the real beats audio is an audio driver located in kernel and radicated in the system and hardware good work friends!