Beats audio is the next biggest market gimmick. Don't fall into it's trap.
Think Monster, Bose, and Beats..... Avoid if possible (In this case, not really avoidable, if it's there it's there but would Never pay a premium for it).
I'm more interested in knowing which Codec chip the phone's running.
I.E My Captivate uses the WM8994 DAC by Wolfson, a VERY good chip from a very good company. With a VoodooApp (rooted) you can control the Gain (hardware gain), 128x oversampling on both recording and playback.... It's a powerful codec for a phone. And it sounds excellent. It's my primary player for my senn's.
I believe the previous PRE's did not have a dedicated audio Codec, instead it was kinda of all in one mumbo jumbo from TI, and the Pre's were not exactly known for their sound quality.
When it comes to using high quality hardware, Palm has always fallen behind in my opinion.
IMO they should Outsource hardware production to Samsung. OLED displays, fast dual-core chips, slab design (anywhere from 4" to 4.5" available). Top notch stuff has been coming out of Samsung.
PS: My veer should be here monday, would love to see where it stands hardware wise in it's $99 class.