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I think the issue is more, 'is there an ereader which could make use of this information'?
For example, in my ePubs (converted from scanned books), I put an HTML comment at the start of each paragraph with the page and paragraph number so I can go diagnose problems in my conversion process. An html comment (<!-- some stuff you like of any kind -->) is entirely legal and can contain anything you want.
However, I wouldn't expect any reader to be able to see or display it (I look at the source to find out where a problem is and then set my converstion to break there).
I have toyed with the idea of an editing ePub reader which would allow proofing and copying on device and more intelligent markup, but that seems like a lot of effort at the moment!
Iain
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