They replace (s La + Ra) with (Ra). Well, that's fine in some cases, but we are not really comparing La to Ra, but need to compare (s La) to Ra, which includes frequency.
They are not comparing sLa to Ra. They are just removing the pole (sLa + Ra). When you remove a pole, you must make sure that you do not change the steady state response (static gain). Thats why they replace the pole (sLa + Ra) with just Ra and not with 1. (they set La=0)
There are no strict rules or methods when you can or can not remove a pole.. if you want the model to be as accurate as possible, then you do not remove any poles. If you want to make the model simpler (reduse it to second or first order model). Then you remove the "fastest pole" first. Usually transfer functions are reduced to second order because it is relatively easy to design controllers etc. for second and first order systems.
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