I too get so tired of this. The book is the
content. Period. Whether it's rendered in paper form, audio form, electronic form. Harry Potter as audio is the same book as the paper version. Is anyone really going to argue differently? Certainly not Rowling. People will have their preference for the form, of course; but it's the same book.
Most books when written these days are
written electronically, you know; but even when not they don't come into being already bound between two covers. The book is the expression of the writer's mind. The content.