I treat reading both ways, sometimes as a project or next action, but mostly not in my system at all.
I don't put reading in my system if I don't need the reminder, reading the book isn't really a commitment, it's not required reading to move another project along, or I have no trouble remembering or wanting to read the book. I hardly ever make reading a book a project of its own unless it contributes to some other goal/project outcome. I view my system as a collection of reminders of things I am committed to. I am reading books right now for fun that I have no commitment to; if I don't have time to read it, that's OK; and I don't want to track it in my system.
A few reading projects ARE in my system because I must obtain and then carefully read a book in order to achieve some other project outcome. This reading is usually more effortful and work-related, and I do put reminders in my system for these.
You mention that you want to read a book but can never bring yourself to read it. Neil Fiore's approach has really helped me with resistance. I ask myself why I WANT to read the book. If my only answer is that I know I should, then my goal isn't specific enough to motivate me. I give myself permission NOT to read the book. If my mind then argues back something like, But I have to read it because ______, then I have found my compelling motivation that is usually enough to get the thing done. And if not, I just don't read the book. There are so many books, it's impossible to read them all, and it's OK not to.
We have The Old Man and the Sea on our bookshelf because my spouse has been told it "should" be read. I know that my spouse will never, ever read it but I'm not allowed to get rid of it because "someday. . ." The psyche is a funny thing.