The recent unconfirmed rumors that Apple is interested in buying Beats, a headphones maker, for US$3 billion are an important development.Most analysis so far in the industry has focused on Apple buying Beats for its music service. However, the reality is: Beats is a hardware firm. Its music services so far are niche. Apple is primarily buying Beats for its headphones -- wired and Bluetooth.Put simply, a premium devices maker is purchasing a premium accessories maker. If the two firms can blend their corporate cultures, and not clash on egos, this deal will prove a good fit for both sides.More analysis on the Apple-Beats rumors can be viewed in this WSJ TV interview with Strategy Analytics' Wireless Device Strategies (WDS) service, which has published externsively on Bluetooth headsets and other related markets.