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for every one here is an mirror link (with attachments) of xda post http://hitu.co.cc/xda/beats.htm

Looks like it is RUIM Card based as per info given in terms & conditions on RCom website..

Beats Audio Now Available For Any Gingerbread ROMs Source Source Now it seems almost all smartphone users can enjoy the popular sound modification. Yes, that’s right. As you may have assumed, Beats Audio on HTC phones has nothing to do with hardware; it’s just an advanced audio equalizer. Beats Audio has been an important part of HTC’s latest marketing strategy, and although some people are skeptical about any sound improvements, look at the the before/after images on a Samsung Galaxy SL at the source. You can hear the best improvement with high quality headphones! And with original Beats Audio one (But of course also with lower cost ones) However, we still have to wait for the ultimate phone that features Motorola build quality, HTC aesthetics, and Samsung screens and internals. This is a Beats Audio Port and should work for all Gingerbread Roms. The sounds will be more natural, playing with more clarity. Get It From Here >> http://forum.xda-dev...d.php?t=1523760 Motorola Photon Owners, Also Look Here >> http://www.xda-devel...onto-photon-4g/