As analysts, pundits, bloggers, journalists and just about everyone else on the planet continues to struggle to make sense of Apple’s rumored Beats acquisition, there’s really only one piece that has been published on the matter that you should bother reading. If you absolutely have to read more than one note, however, a good second option is probably a recent note from ABI Research — which is likely either the most brilliant or stupidest thing that has been written about the deal to date. For those who might somehow still be unaware, Apple is reportedly planning to acquire Beats Electronics for $3.2 billion. The deal will be Apple’s largest ever acquisition, and it will also be the first non-Apple brand