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The mimetype is set to application/xhtml+xml (that is needed for epub 2) and I don't see why it should require the file extension to be xhtml.
Really the only thing that needs to be done is converting xhtml 1.1 to html 5 which should be fairly trivial, except in the case where the document contains namespaces other than svg/mathml.
But you still wont have any readers capable of displaying the MathML
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