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According to some of what I have read about HP's "Beats", it is not a card or piece of hardware but instead a system. Probably best described in HP's marketing:
"When you plug high-quality speakers or headphones into an HP laptop or TouchSmart computer with Beats Audio™, you won’t hear the electronic white noise that gets in the way of the music. The bass will thump. The treble will cut through. And the music will move you.
• Less ground noise with redesigned headphone jack
• More powerful, clean and clear sound from discrete headphone amplifier
• Less interference from other digital signals on the circuit board due to dedicated audio island"
That is about it. I have not used an HP laptop so I can't tell you how good "Beats Audio" is from experience.