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The publisher determines where the book begins. Kindle's default is the first page of text, but we can over-ride that with div id="start" (or a similar kludge if working in Word). Personally, I want my books to open with the very first page, whether that's the cover, a frontispiece, the title page, or perhaps the table of contents. The reason for that is Amazon's Look Inside feature. If I go to the bother of putting fascinating stuff at the beginning, I want it to be shown in the online and downloadable samples.
(Speaking here as an author, not as a reader.)
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