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AFAIK, when you buy an ebook you're not buying a product but rather a non-transferable license to use a product (see T&C that you "read and agreed to"). when you expire, so does your license. you can have the ereader device in your will, but not a license.
just like when you die, your kids can inherit your car, but not your driver's license. it's the exact same concept.
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