One thing I have not seen discussed in terms of the whole reflective-versus-backlit issue is pixel density. For example, iPad has a pixel density of about 132PPI. iPhone is about 163PPI. Kindle 2 is 167PPI.
If distance to the eye and focussing ability is the same, I'd argue that higher pixel density is 'better' and easier on the eyes, and perhaps a factor in contributing to eyestrain when text of a given size doesn't have enough pixels to render smoothly, or lack thereof when it does.
So in the case of iPad, I guess I'm waiting to see whether you'll need to hold it further away than an iPhone (for example) in order for text to appear as sharp.
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