Only two reasons I can imagine/guess Apple would want Beats:
- Jimmy Iovine & Dre
- The subscription deals Iovine did with the labels
If Iovine's deal/s allow for multiple users per account, e.g. a "family account" type arrangement as seen in the AT&T deal, Spotify is toast.
Of course it may be that Apple is happy to own the Beats brand, to continue to build a great non-Apple branded headphone biz. But it's still about point #2 as Apple aims to build a streaming music service.
Update: Walt Mossberg agrees.
Update, 2017: Spotify is clearly anything but "toast". Apple has not executed Apple Music well while Spotify continues to add value.
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