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Audiobooks are about 100 years older than ebooks. So there are going to be some that are not ebooks. Though a book on 78s for a blind person was a lot of discs. Even CDs could be a bigger quantity than cassette.
It's trivial to convert LP, CD or Cassette to Audible or any other electronic audio format. It's a lot of work to convert electronic source for PDF to print for an ebook, and audio books exist where there is no electronic text, requiring scan, OCR, proofing, formatting etc.
The paper, audio and ebook rights can be separate.
The publisher isn't fussed about ebooks. Certainly audio has more growth and what was once a niche and mostly for partially sighted and blind is now mainstream.
So there are loads of reasons.
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