No, it is not e-inc - it's LCD. As for the eyes strain - I was reading LCD (from Reb 1100) for about three years. Before I was reading paper books and I'm wearing glasses because of that. So at least for me reading from LCD made no additional troubles.
Refresh rate for pdf text is quick, same or as it is on reb1100. For comic books I do not know - not reading that.
I'd say this device is the best one for reading with backlight screen. I also have Sony prs505 and sometime I'm searching for better light to read from it.
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