LoL.. that's funny but actually that sounds like a cool name..

I think there vision is just a little bigger then that.

Steve Jobs once said that these companies are making a killing making accessories for their products, and that apple could do a better job of making these products..

So I think apple saw two things, these headphones are really popular, (you can't buy likes no-matter what facebook will tell you, if consumers like your product you are in a really nice spot) a lot of consumers buy these to go with there iPhone or their iPod...

Two, these have amazing margins, 40 bucks to make and sell for 300 bucks.. insane (now apple probably feels they can increase build quality with their methods.)

Also they are probably thinking about the future and how this product will become even bigger with the new products apple has up its sleeve.

An iWatch now plugged to your beats headphone... if sales were huge with the iPhone, and iPods, it's a safe bet iWatch could add another huge sales bump. -and for years to come. So 5 years out, 3.2 billion is really a small number to pay for a company that could become huge and make 10 times that in the next 5 years.

Apple is a Smart Company, they bought it for a reason.