Books without DRM are routinely available in multiple formats for a single price (buy once, download as many times as you want in as many formats as you want, for personal use only obviously).
Books with DRM are also usually available in multiple formats, but if you want two formats you have to pay the full price twice. This is a requirement imposed by the publishers. To be fair to them, it may be because they have to pay the DRM providers. It would be a huge step forward if we could buy a 2nd format for a nominal price - this would actually bring in more revenue, cover the costs of the DRM, and make buyers more comfortable with e-books. Multiple formats at no extra cost would be even better, but I don't see than happening any time soon.
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