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One reason why Smashwords asks you to join (I'm a book buyer, not a writer) is so that it can retain your purchases for future download in a library. Without an account, once you bought a book, you would be able to download it once; with an account, you can download it multiple times in multiple formats.
Also, the account lets you set up a wish list.
And with the account, you avoid paying for a book twice. When you return to Smashwords a month later and browse for books to buy, if you select a book that you have already purchased, Smashwords tells you that you already own it and that it is in your library for redownloading.
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