I mean, listening and reading are just objectively two different things. If you decide they're the same, you immediately run into all sort of logistical impossibilities. If listening is reading, a two year old who has not learned to read yet can now somehow read. So can an illiterate person, and heck, maybe even a dog if you made a simple enough audiobook that consisted of mainly words dogs commonly know.

If your definition of reading means 1. an illiterate person can read, 2. a two year old who has not started school yet can read, and 3. a dog can read, your definition is just obviously wrong.