They doubtless want cachet that resonates with their target market. Ergo Sennheiser probably isn't a great choice.
As for Bose, they probably wouldn't be a bad choice, but they do a lot more than headphones and their market cap is $20B, quite a bit more than the $3B we are being told for Beats.
As for Bose, they probably wouldn't be a bad choice, but they do a lot more than headphones and their market cap is $20B, quite a bit more than the $3B we are being told for Beats.