Speaking about formats, I think that nobody mentioned rtf.
The v3 opens rtf files exactly as if they were fb2. For example, let's suppose I have some text in html. Using openoffice I made the conversion html -> odt -> rtf
If there is a block of text that is centered in the rtf document, the V3 includes the first line of this block in the table of contents.
Until now, this is the best solution for non-windows trapped people, like me
Regards,
L.