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I do read a number of books that would need an expandable TOC, and my workaround for this is to play (in Sigil) between TOCs at the front of the epub and the TOC as it appears on the reader.
The most extreme case, recently, is with a 672 pages long Spanish grammar with no decent TOC and no hyperlinks. I inserted at the front of the book a synthetic TOC (to level 3) and a detailed one (to level 5), while the one I call from the book goes to level 4 - 63 pages on the Kobo One, but it allows me to navigate locally. It was an hours long work, but worth it in that case.
In less nested books (complete works for instance), I usually insert one TOC at the front with one or two levels more detail than the one callable when reading.
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