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If it depends on serial numbers, then that would be a large amount of work to circumvent, since you'd have to make the Kobo report a fake serial number, and that could cause a whole host of problems too (collisions?)
I hadn't heard of that structure, and I assumed it was a client side ad-pull.
A SN list would make it much easier for them to turn ads off for people who pay, but if it was that easy, then they might have set up the option for that already.
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