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My opinion is review the book only if it's something you are interested in reading. Otherwise why bother, it'd be a waste of time. I've had a few authors on Goodreads do this. I've yet to review anything offered. I had a few authors on Facebook ask if you've read my book please leave a review. I've only done it once and I'd already read the book and loved it.
If I get a book for free I'd mention it somewhere in the review. As to reporting them to Amazon I probably wouldn't. I'd just ignore them.
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