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One has an Amazon account, the other an Apple one.
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This means nothing...it is easy to install the Kindle app on an Apple product, and to register that app to anyone's Amazon account. The "sharing" isn't really the correct word. More than one device can be registered to the same account. Any Kindle or Kindle app registered to that same account will access to the books on that account. I currently have 8 or 9 devices and apps on my Amazon account. I trust the two other family members who read Kindle books from my account. Neither of them has ever bought anything or compromised my account in any way.
Amazon accounts are free, and it's not that difficult to learn to use the app on an iPad. My mother-in-law is 89, and learned to use a computer over the past few years. My 88 year old mom does pretty well with a Paperwhite.
I'm not sure if Kindle books can be loaned outside of the US. It is easier to just allow the person to use a device registered to my account.