For what it is worth, I have a Kobo WiFi and have userStyle.css as an actual file in it. It is located in the .kobo directory (which is hidden to those of us who have Linux, myself included), then the adobe directory, and then inside the pxf directory.
I'm including a screen shot of where I found it and what it looks like, as well as the file itself (unedited and as it comes) so that if anyone wants it for whatever reason and the newer firmware or Kobo builds come without it, they are now need fret no longer.
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