Here’s one for Gruber’s Claim Chowder file. Pandora CFO Mike Herring, speaking with Oppenheimer Securities analyst Jason Helfstein at an investment conference:

I don’t have much comment on Beats. Frankly, it’s not a competitive service in any form today. iTunes Radio is much more of it, competitive service and really had no impact on us long-term. If we do our job well, they’ll continue to provide the best service possible, I think Apple has been a really important partner to us in a lot of ways, we don’t see that changing any time soon. So only time will tell but we feel really confident in our position.

Time will tell on this one. Certainly Beats in its current form is not a directly competing service, but I would definitely not bet against Jimmy Iovine (with his incredible music industry contacts) and Apple (with the iTunes ecosystem and a massive war chest in place).