First of all, who's Beats' competition? What audio gear company can get on Beats' level when it comes to everything? The only popular company I can think of that can challenge Beats is - Skullcandy. Both companies make durable products that can last generations. When it comes to bass deepness, wideness and fatness, though, what TOTL headphones come close to Beats'?
I did a simple area chart to illustrate the equivalence of price to the amount of bass. As you can see, the higher the price, the lower the frequency (20Hz). Only a $400 or above headphone can reach the lowest audio frequency; sub-bass for days. Therefore, higher price = more, deeper, wider, fatter bass.
So, do Beats headphones have the best bass?
No. The most expensive Beats headphone is only $399.95 ($0.05 short for $400) - excluding their sparkly limited editions. There are headphones that cost x3 than Beats, therefore, they have the best bass - not Beats. Having said that, Beats still beats - in the bass department - their unenlightened competitors who priced their headphones under $400.
What headphone(s) have the best bass, then?
Anything $400 or above.
I found a sub $400 headphone/earphone that reaches 20Hz!
Science is confused, sometimes.
I'm just gonna use a DAC/Amp with Bass Boost, then!
You're ruining science!
Closing words:
When in doubt, check price to bass; $400 reaches 20Hz. Beats headphones might not have the best bass, but they're still part of the TOTL headphones everyone should try before they die.