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The major difference is that once a library has purchased a physical book, they can loan it out any number of times until it falls apart whereas most ebooks have a license limiting the number of loans and length of time the library can offer the ebook for loan.
For libraries in the USA, I have heard some interesting comments on the First Sale Doctrine which would appear to allow the library to purchase a physical book from any vendor and then be able to loan it out. Obtaining the ruggedized copies that libraries prefer would keep the cost higher than the retail store pricing.
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