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No, it's about the bane of a programmer's existence: documentation
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Yes and no

Software documentation is where we come from (the product name tells it) and many of our user are indeed programmers. But you don't need to program to use it, just write.
Help & Manual is an authoring tool with an integrated Word-like WYSIWYG editor. It is, however, not a conversion tool, despite it can import content from many sources.
The EPUB format has the potential to be more than just a format to deliver novels in electronic format. The TOC qualifies it for documentation e-books as well. It could become the long missing cross-platform standard for electronically delivered offline readings in general, no matter if novel or documentation.