Any device that uses the USB MSD drivers need this. A basic USB Memory stick needs it. And as far as a Windows PC is concerned, that is all a Kobo or Kindle ereader is. Unless Windows has finished writing any changes to the disk before you disconnect, you can get corruption on the file system and hence the files. The eject is the way to ensure this. If something is still using the device, Windows will prevent the eject from happening.
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