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Originally Posted by jackie_w
Unfortunately I'm guessing many Kobo users who are obsessive enough (holds hand up  ) to want to standardise their epubs to a preferred fixed internal structure are going to have put the OPF file in the root directory. Those who have been less nit-picky may have better luck because having a top-level directory of OEBPS/ seems fairly common in retail epubs (which is why I used this particular value).
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The "OEBPS" directory is so common, I was wondering if it was part of the standard. It doesn't seem to be, but every recommendation I found for the structure had it, so it the way everyone codes it.
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Yes, I guess if you're only ever going to read the epub/kepub on a Kobo eink device the back-links aren't really necessary because the 'Previous location' button is easier to hit. But if you want your footnotes to also pop-up in the calibre Viewer I think the back-links are necessary. It's also advisable to keep them if you may want to read the same epub in a variety of Android apps. Many (most???) Android apps don't have pop-up footnotes but some of them don't have a 'Previous location' option either.
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The lack of the back link was me being lazy and not doing it.