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The distraction argument is a fairy tale. I know several airlines that allow you to use the onboard entertainment system during take-off and landing. Including the headphones.
Also the story that electronic devices can interfere with navigation or communication systems is most likely untrue. The only problem is that there is no solid proof that your e-reader or tablet can under no circumstance cause interference. That is the only reason why you are not allowed to use them during take-off and landing.
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