Reading a physical book is something you're actively doing. Listening to an audiobook is more like something that's happening around you.

It's a lot easier in the latter situation to just... tune it out.

I don't do audiobooks because some books straight up don't work with the format. Sometimes the medium of print itself is part of the story.

Honestly the main advantage of audiobooks is the same as its main disadvantage - you can focus on something else while they're playing. I prefer to give books my all