Do not presume that reading on the iPad is the same as reading on your computer. It just isn't. I can't read a book on my computer, but I've read over 20 on my iPad so far.
Just check out the Apple section, far and away most iPad owners are having no problems with eye strain.
Both options are viable for reading. There are some that simply can't use one or the other, but very few. I caution folks to not assume they know how the iPad reads by how their computer does.
Lee
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