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The answer is both: I want to do it for practice (I've almost finished my first reflowable epub, and I want to learn how to make a fixed layout epub), but I'm also planning on selling both versions.
My understanding is that reflowable epubs are generally more profitable simply because they can be read on the widest variety of devices. However, I think my book would work best as a fixed layout project, as it will include a lot images, some of them pretty big.
If I had to choose between one or the other, I'd go with fixed layout. But I'm thinking of creating a simpler reflowable version, just to accommodate people who can only view it on cell phones, for example.
Then again, maybe the cell phone market is too small to bother with? I mean, millions of people have cell phones, but how many use them for reading epubs?
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