I read through all 41 pages of comments. What I found was that there are 2 people claiming that they tested the sound output before and after flashing the Beats MOD and it made a difference, and there are 2 claiming that it made no effect.
There is also someone claiming that anyone running an ICS ROM will not see any difference because ICS already has improved sound codecs. That could be why there is a difference.
Either way, if someone adventurous wants to take a stab at it, make sure you backup before trying it and know how to flash with ODIN because it may soft-brick your device.
Also, I think it's funny that the tags for the thread are: beats audio, broken app, egomaniac, rockodev