At the same price, will you rather buy an ebook locked to your Apple devices or would you rather buy an ebook from Amazon which can be used on a multitude of devices?
While it's true you can read Kindle books on several devices (PC/Mac, iPhone, or Kindle), I don't think that puts Amazon at that much of a disadvantage. iBooks books will almost certainly be viewable on the iPhone/iPod Touch at some point in the near future. (The iPhone/iPod Touch doesn't really compete with the iPad.) On that score, at least, I think they're just about even.
Where I think Amazon has the advantage right now (and the foreseeable future) is with market penetration. Lots more people have the Kindle than will have the iPad anytime soon. If you were trying to get your books sold, which device would you rather be on?
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