Originally Posted by jswinden
I think it would buy you a lot of formatting that you cannot get from a text file. That might not matter to some folks, but certainly will to others, like myself. Many text files are difficult on the eyes. Plus not all eReaders or eReading apps support text files, and even when they do they don't always render very well.
If you are going to manually add formatting, sure.
If you are just converting a text file to an ePub, you aren't doing anything that a reading app couldn't do itself when reading the text file.