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Nobody really thinks Amazon is still paying for all physical books up front (before the sale), do they? Perhaps maybe with publishers they currently have no contract with (ahem), but other than that ... I don't believe for a second that they're "buying" BPH pbooks in advance. The publishers are using Amazon's warehouses for mass pbook storage and then Amazon is evening up with them (based on sales) at a later date. Just like they do with ebooks (the "later date" part, not the "storing in warehouses" part).
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