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Here's the bottom line for me: when talking about the process, there is a distinction between reading and listening. When talking about the content, I'm indifferent.
As a practical matter, I think that a good narrator can add a lot to my entertainment when I'm listening to fiction. However, with nonfiction, there's always loss involved in listening, but I tolerate it because I'm using what would otherwise be downtime and audiobooks mean I can access more content.
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