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If you have buttons, whether it's an IR screen or capacitive doesn't matter all that much. The advantage of IR screens is that you don't have to use your finger to touch the screen and can use the device with gloves, for example.
The issue with sunken vs flush screens is for me mainly about the ease of getting scratches on the screen. In my experience, flush screens are much more prone to getting them the way I handle my devices.
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