I leave Beats on but still don't think it's all that great. Not bad, but nothing that I find particularly exciting, either.
Frankly, I'd rather they omitted Beats and, instead, provided a number of preset EQ settings much like is on the iPhone. While you couldn't change any of the parameters, if offered enough choices where one could easily tailor the sound profile to suit their tastes. With the One it's either Beats on or Beats off. Not a big deal, but certainly more options the better.