Whelp - I'm certainly one person who fell into the "hated them" category. I bought them from Apple Online. Got them. Tried them. And promptly returned them! Anyone who listens to AVRant will have heard my phone-in review of them (Rob, from Vancouver...that's me

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J and I seem to mostly agree - except that I absolutely could not get past the background hiss. For $350, having a constant noise floor/low level hiss is totally unacceptable IMO. And as J said, there is nothing "studio quality" about these headphones what-so-ever, so I find the marketing to basically be a flat out lie.
One thing that J did not touch upon in his review though is using The Beats with a home theater A/V receiver. One of the primary reasons I wanted to try The Beats was because I thought the promised strong bass response would be great for home theater.
What I got though was overwhelming hiss when I connected The Beats to my Onkyo TX-SR705 receiver. I'm not talking about a low level hiss or a mere noise floor. I'm talking about a massive, overwhelming buzz/hiss that made them totally useless.
J didn't really stress that The Beats include a digital headphone amp built into them. I'm assuming it is some small op-amp based unit, similar to a cMoy design. But this is NO cMoy. The digital amp is noisy and it also amplifies any noise coming from the headphone output of your connected source device.
So some devices result in more hiss than others. My iPod wasn't too bad. My CD player wasn't too bad. But my laptop was very hissy and, like I said, my A/V Receiver was totally unacceptable.
In the end, J says that he liked the colored and inaccurate sound. And since there do seem to be quite a few glowing reviews out there (many of which read like a press release), I have to assume that he is not alone in liking the sound. But I hold the opinion that any speaker or headphone as inaccurate as The Beats is only doing a disservice to every recording and if you use them, you're really only doing a disservice to yourself.