, JohnAskew wrote

http://www.pcmag.com/article2/0,2817,2411906,00.asp

Also the first-ever Windows Phone 8 with built-in Beats Audio technology, the 8X provides studio-quality sound, boosted by an HTC audio amplifier powering the 3.5mm audio jack.

The HTC will still have far superior sound... hmm.

I don't know, ignoring the beats branding, it's supposed to have quite a nice DAC inside.