Audiobooks are books. I think that's important to state first. Some people want to be snobby about it, but they are still books. It's a different way to experience them, but they still "count".

Audiobooks suit some people extremely well. They suit other people not at all. Personal preference matters. The best time for audiobooks is probably long drives, but there are other times when they are good as well. Reading a paperback while driving would be a horrible idea.

Audiobooks are also fantastic for certain people with disabilities, eg visual problems or possibly severe dyslexia or something (I'm not an expert in those things, but hopefully you get the basic concept). If you're in a full body cast, you might have trouble turning pages.

I do not like listening to audiobooks myself. (They annoy me.) However, I'm glad that they exist and I think that people need to respect the people who experience their books via audiobook format. It expands the world of reading to more people. It adds more options. That's fantastic.