It only counts as a new book if it gets a new URL in the store. Sometimes a new cover will cause the book to change from book-title-1 to book-title-2, in which case it's a "new" book. Other times the update happens in place, and then it counts as the "same" book. Kobo's system is a mess. Perhaps the publisher gets to decide if it's a "new" book or not.
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