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I don't know who is responsible at the end. May be Adobe.
But I'm sure that Kobo is responsible for it's product. And it cannot display a basic HTML element, an ordered list, correctly.
In the thread in german language on the platform "lesen.net", where the testcase has been posted (I linked it in this thread in post #5) the people regard the behaviour as a bug and they told Kobo that in Octobe 2012.
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