I first talked about B&N last year.
B&N offers 40% gross for book priced under $2.99, but only 65% for the magic $2.99 to $9.99 price point.
Since the 2011 post, B&N and Amazon management have decided to up the ante in their pissing contest. Among other things, B&N refuses to carry paper books or e-books published by Amazon. Many other brick-and-mortar retailers have followed suit. So if you get an offer from Amazon's publishing arm, think about it carefully because your work will probably be available through only one retail outlet. Also, B&N has firmly sided with trad publishing, who, let's face it, are so freaked that they've turned to raping the writers.(If you don't believe me, read Kris Rusch's post from yesterday.)
First of all, neither company is entirely in the right in their attitudes. Neither company focuses solely on books anymore. Neither company is looking out for the writers' best interest. When it comes down to it, both Amazon and Barnes & Noble's main focus is THEIR bottom line. Not yours.
To all writers: stop taking sides in THEIR dispute. Look out for your best interest. THEY WON'T. And only you can decide what's in your best interest.
As I said before, I want MY books available through as many outlets as possible. One series sells best on Amazon. Another series sells best on B&N. But my best interests are definitely not served by limiting each series to only one outlet. Take a hard look at your business before making any decisions.