But during the live press conference in SF, they said the B&O ear buds would be included with the phone for a limited time. So I guess you might still get those without the B&O Play Tuned software.
Years ago, there was a Samsung phone (Verizon) that had a B&O amp speaker built in. I tested it out, and remember the built in speaker and headphones sounded louder, but not better.
I personally am not a fan of B&O, I think their products are over priced and not that good. I'd rater LG partner with B&W (Bowers and Wilkinson) as I own some of their 804 series speakers and headphones, and would totally blow away B&O.