If Apple buys Beats, it buys Beats' liabilities. Who else do you imagine would pay any settlement? Even if Apple set aside all of Beats's cash (which it could certainly do without), a settlement that exceeded the cash available would go against the value generated by Beats's former assets. It's always buyer beware in corporate acquisitions, as Chevron has learned to its cost in Ecuador. Fortunately, there's much less in the way of politics in the Bose-Beats/Apple suit.