See the link I posted earlier, the value calibre uses comes from the epub 3.0 specification. The epub 2.0 specification does not specify anything for the mimetype for font files, therefore calibre uses the values from the epub 3.0 spec.
In practice, it does not matter. No software that I know of cares which one you use. As I said, I will change Tweak Book to ignore incorrect mimetypes for font files in the future.
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