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Borders is a minority shareholder in Kobo; Kobo actually runs the Borders e-bookstore (as well as kobobooks.com). In effect, as far as e-book sales go, Borders is acting as an agent for kobobooks; you are still ultimately buying Borders ebooks from Kobo.
I'd take advantage of the $99 Kobo wifi and enjoy the great deals from the Kobo bookstore; the ability to buy from the Sony ereader store; the ability to borrow library books for free.
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