I'm guessing the "mandatory (but not required/enforced)" NCX (logical ToC) situation represents a bit of a grace period. Given the way the very latest Kindle devices/firmware allow you to directly view and navigate an ebook using an NCX "view" (with collapsible, nested sections and everything), I fully expect the enforcement of the inclusion of a full featured NCX file to happen somewhere down the road. In other words... use the grace period to figure it out if you haven't already done so.
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