There are a few reasons to use kepubs other than the in book stats:
- Different rendering engine. I'm not going to make any attempt to say which is better.
- Links to footnotes will open as a pop-up
- Images can be enlarged.
- Page count can be per-chapter.
- Highlighting for annotations works a little better.
Personally, I usually sideload epub but, if the book comes from Kobo, I usually read the downloaded kepub. I have converted a few books from other sources that had lots of pictures and footnotes.
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