My baby is at a point in his development where he will put up with my reading to him, but he's not really interested in paper products beyond their value as objects (in other words, he likes the rustling sounds of catalogs and likes to tear them, but he generally doesn't care about the words and pictures on the pages). The beauty of this board book is that it gives a baby something physical to do. Although my son didn't show much interest on our first reading, I have a feeling that he will come to appreciate the opportunity to flip the sun/moon disc over.
The book is short enough for limited attention spans, and it offers some interesting observations about night and day.