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VL's are simply subsets of libraries that could be kept separate (because their structure is identical in all other aspects), but by using VL's eliminates duplicates and other management issues. The book only exists once. A VL is a 'view'
Besides the Management effort savings, You can do anything on/with a VL, that you could on a Single Library. Saved Search,Tag just those in the 'active' Library (You will see an additional context menu item: ... To All Libraries)
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