Which is exactly why I call it body rest, not brain rest. It also give me a total break, because having kids that don't nap can mean no break all day unless I give myself one. They look at books, colour, play with my Leapreader books for awhile, then go watch cartoons until the little ones wake up. I don't bother having the 5 year olds even lay down anymore, unless they are looking tired.
I completely agree with using a bit of tv to give a caregiver a rest :-) It's just important to understand that it isn't the equivalent of sleep or non-screen time rest for the child!
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