I never set the orphan and widows setting in my stylesheet. A lot of readers (Sony, Nook I know for sure) have a default setting of 2 lines for both orphan and widow settings. So, when nothing is specified that is what they will use. It can be overriden within the stylesheet.
The reader that I know of that hasn't have a default setting (iBooks), will also ignore the stylesheet directive (as they ignore a lot of perfectly good code).
So, a lot of readers have it automatically and some readers that don't have it will ignore the setting... I think it depends on your market and how you want the book to be handled. If your market is all readers, make the setting in the stylesheet and hope that all readers will use it. Otherwise don't bother.
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