It is just that my sense of hearing may not match yours and I have a different perception of "quality" when it comes to sound.
It is the definition of "beats". Maybe I cannot hear some of the higher frequencies as well. The headset I like may sound horrible to you but my headset X beats (on that basis) headset Y.
To be honest, headsets that cost more than around $40 generally do not sound much different/ better to me. My most expensive headsets were around $50 but I paid less due to some rewards program. One pair that gave me the "best" sound made my ears hurt within an hour's time.
No argument per se. It is just that "better" (or "beat") is so subjective in such matters. Lots of arguments take place over what are largely subjective comparisons. Forums are full of such discussions on a wide range of topics.
Example, here is "best":
No wires, 2,203 reviews with an overall rating of 3 1/2 stars. Yet there are other products with more stars but fewer reviews.
Again point being that "best" or "beats" is only valid if you listen to the headset itself and apply your judgement accordingly.
No disagreement with you - point is only that the subjectivity involved be recognized.