I'm having a hard time seeing how they're going to prove the Beats / HTC deal was a sham transaction. The partnership went as far as HTC including Beats Audio

I'm having a hard time seeing how they're going to prove the Beats / HTC deal was a sham transaction. The partnership went as far as HTC including Beats Audio and/or bundling Beats headphones with some of their phones, which sounds pretty substantive to me. Beyond that, HTC wasn't planning to sell their Beats stake back so quickly - they had to because they ran into unexpected financial trouble.