For ePUB2 the toc.html is not required. For ePUB3 the toc.ncx is no longer required. However, if the ePUB3 must be read in an ePUB2 reader, the toc.ncx must be there for backwards compatibility. Be aware that not all ePUB3 functionality works in ePUB2.
Also be aware that there are very limited number of ePUB3 readers out there and that most people cannot read it.
Also, there are no real ePUB3 editors.
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