There’s no real difference outside of your personal preferences or abilities. I read physical books, e-books, and audiobooks. Often I’ve both read and listened to the exact same book at different times. I’ve even split my reading of a single book between methods on the fly.

Ultimately for me, I can comprehend what I’m reading better with an audiobook because there are fewer physical distractions like my eyes focusing, poor typography, or getting a little sleepy when trying to read at night. But under perfect conditions, I can read faster than I could listen. I also don’t have an inner monologue so I can’t actually “hear” people talking in my head when I’m reading spoken language in books, so when reading for pleasure, audiobooks add a little extra life into a story for me.