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You absolutely cannot remove the xml declaration or the container top-level tag. It is a vital part of the file which tells the software what kind of file it is so that it can read it properly.
Some software admittedly might have some sort of error correction built in to automatically compensate, but it really is part of the required bits specified in the spec and books that omit it will be regarded as incorrect and might well be ignored by some readers which won't even regard them as working ePubs at all.
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