I will design and run a bunch of test if no one else has already done so.
A simple smart test would probably be to find a free public domain book in kobo store which can be downloaded in both formats, and then to run that same book through some extra calibre & plug in conversions so see where, if anywhere, the differences get introduced.
but does the store have PD books or other freebies in both epub & kepub formats , and can we trust the store books to be identically styled?.
I don't have my aura set up for direct store access, I've always use it offline, to avoid forced , unwanted, firmware changes.. anything I want to read on the device is sent via calibre, though I know how to drag n drop from windows if I have to eliminate calibre from a test.
bear in mind that technically , calibre only does to-epub conversions. the to-kepub trick is done by a extended driver plugin which tweaks the file name that is sent to the reader in order to trick the firmware - & maybe the plug-in also changes other stuff.
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