There were strong indications that Apple was working on improved audio prior to the Beats deal. Now hints of likely synergies are already starting to emerge. Apple has quietly introduced new specs for manufacturers in its Made-For-iPhone/iPad/iPod (MiFi) program that allows them to create headphones and other products that connect via using a Lightning connector rather than the standard 3.5mm headphone jack.
Apple's Lightning input can process lossless stereo as well as a handle microphone audio input.
Apple has not flipped the switch yet," according to 9-5 Mac, "but will release a software update in the near future that enables Lightening support on devices running iOS 7.1 or later.
It's har to imagine Apple allowing anyone other than Beats to be the first headphones to showcase the new high audio quality connection.