@agama: I don't know what happened with the second link. It works here, so I don't know. But, other than the text, they are the same.
For some other reason I also pulled one apart since I sent them to you. I can see what you mean about there being very few differences to an ePub. I thought there were more differences, but I suspect I have learnt a bit more since the last time I looked.
The spans with the id are used for Kobos bookmarking system. These get synced between devices. I don't know if they are used for anything else.
An annoying thing with this is the file names. On the devices, the file names are just a GUID without an extension.
With all that, it should be possible to bring kepubs without DRM into calibre. A conversion to epub would be basically just dropping the extra files. Or adding them to the manifest. A conversion to kepub is only complicated by the ids and whether to add the other files in.
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