I did my testing on a device running the Nov 1 2013 release of version 9.3.3 of the RMSDK, and for that the 'standard' version is correct, whereas the 'kobo' version shifts the line number down one line. It also shows correctly on webkit-based renderers. I suspect that datalogics fixed something last year that hasn't made it through to the Kobo firmware yet, and you're right, this will probably be the same on a lot of other dedicated readers.
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