On one hand we have Bose, who "for almost 50 years...has made significant investment in the research, development, engineering, and design of proprietary technologies now implemented in its products, such as noise canceling headphones" [1]. On the other hand we have Beats, which dressed up commodity tech in a nice design and well-executed marketing campaign. Not sure if this is the best case to torpedo patent law with.
[1] http://www.scribd.com/doc/235098824/Bose-v-Beats-Civil-Compl... §5