Why does anybody care about water resistance when reading at the beach? I can see it being important if you read a lot in the bathtub, but at the beach you aren't going to be right next to the water when you read. Or at least the beach umbrellas are seldom close to the waterline. And even if your device is waterproof, if this is a sea/ocean and not a lake, you still have to deal with the salt in the water. I certainly wouldn't want that in my electronics.
I've read a few books on the beach and to me, the problem isn't water, the major danger is sand. Since most ebook readers don't come with Gorilla Glass or equivalent, like phones and tablets do, you are in more danger of scratching the screen from a stray grain of sand IMO. Especially if you are at a very nice beach with very fine sand, it just gets everywhere and is hard to avoid.
The only times I can envision an ereader of mine getting wet are major downpours of rain where my bag soaks through.
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