Final answer:
Squamous epithelia facilitate diffusion and protect against abrasion by having a flat and thin structure that allows for efficient gas exchange and by forming stratified layers that are tough and replaceable.
Step-by-step explanation:
Squamous epithelia, which are round, flat cells arranged in a single layer, can both facilitate diffusion and prevent damage from abrasion. The flat and thin structure of squamous epithelia allows for efficient diffusion of gases, nutrients, and waste across tissues such as the lungs and blood capillaries. Additionally, squamous epithelia provide protection against abrasion by forming stratified layers that are tough enough to resist damage and can be replaced following injury.