I listened to over 100 books while home recovering from an accident in 2022. Several (not all) were with the physical book in my hand.

Still easier to say I read over 100 books, for the same reason you can say you listened to the news on TV because you were cooking or cleaning, and you didn’t sit down to watch it, but the content was consumed and the statement won’t lead to more questions than answers. 

 it may be easier or more natural-sounding to say but it's less accurate.

i suspect most people feel there's some sort of prestige about reading books as opposed to listening to them. i don't think there is, but they are very different activities. 

 I find it easier to listen to it, and as long as I’m not multitasking I can absorb the content. Reading, I find myself losing my place more frequently