Dre Beats are more of a fashion statement rather than quality. If you want to overpay for very poor quality headphones, then get the Beats.
It really depends on what you're willing to pay.
If i buy anything like headphones, i go for Sennheiser. I have headphones for pc, portable and Xbox. Had them for years without problem and they have been through some abuse.
Like others have said, he's 14 and probably wants them to impress others rather than have a decent set of headphones.