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There is also the issue of interface design and human factors engineering.
Given that many people don't even know that an ebook doesn't necessarily open at the first page (which is why many of them never see the inline TOC), a simpler, more intuitive design is better for the general public.
An inline TOC towards the beginning of the ebook is something which most people would understand.
Placing a function behind a button is a sure way to make it hidden for many users. As a former sysadmin, I have many tiresome examples of this.
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