The answer to this question will be unique to every person and every book. I read quite a few books for the entertainment value they provide - I like getting lost in a good novel occasionally without having to reflect too seriously on each passage. Audiobooks provide a convenient means of enabling me to enjoy the book, especially if driving, commuting, or performing some other task. However, if I am reading a nonfiction book, I want the book in front of me so I can double back to certain passages, check references and footnotes, write in the margins, skip to chapters and pages. I want more control over the reading experience. The audiobook forces me to trade all of that for an experience it provides.
I think for some people, audiobooks can end up like podcasts. People will sometimes listen to podcasts with intelligent people in the hopes that they learn something from the podcast. Maybe by listening to interviews with a famous mathematician or startup founder, one can learn some crucial aspect of becoming a successful mathematician or founder. However, the main value one gets out of podcasts is entertainment. Because you typically engage passively with a podcast, you are less likely to retain some useful bit of information that you hope to get.