I didn't attempt to wade through all the previous noise in this thread but this is how I have converted pdf files to epubs.
I use PDFill (a free Windows program) to covert the PDF file to images (usually at 600 dpi).
I then run the images through ScanTailor to make the pages uniform, in particular I want all the headings and/or page numbers the same distance from the top and bottom edges. Where there are no headings/page numbers, I want make sure there is equivalent blank space.
I then use XNView to trim the headings and/or page numbers.
Then I run the OCR program on the images. I use Abby sprint that came with my scanner.
This works well and goes fairly quickly. I've used this on several PDF files I've downloaded from the Internet Archive.
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