Just want to chime something, an epub with audio/video does not automatically mean that it's an epub3 file. iBooks uses epub2 format and accepts some epub3 declarations in it which means it allows video/audio tags to work plus javascript.
A true epub3 file should follow the epub3 specs of IDPF (i.e. folder structure, navigation, opf, html5/css3 declarations, etc.).
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