The 32GB versions of the Forma and Aura One are sold as the Comic or Manga edition in Japan so basically their intended market is people reading large graphics oriented files. I've gone up to 9800 ebooks on a 32GB card in a Clara HD and you do start to notice hesitation as the database size becomes larger than the RAM size.
The main differences between the Aura One and Forma are that the Forma has a Mobius eInk screen so a lighter plastic substrate that is less likely to be damaged and physical page change buttons. Kobo extended the side of the Forma with the buttons which, theoretically, makes it easier to hold one-handed. The 8" vs. 7.8" screen is only noticeable in a side by side comparison.
They both have ComfortLight Pro (color changing), the battery life is good though I seldom let my ereaders go that long before a USB connection to transfer more books.
Kobo uses collections which calibre supports rather well. A book can belong to more than one collection which can reduce the need for nested collections.
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