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It's really a personal/editorial choice, but some considerations:
- Do you have any 'legal' stuff you definitely want to put in there (copyright info, accreditation, etc.)
- Do you *really* need a TOC? As mentioned above, EPUB has an external TOC which a Reading agent should render for the user (and is usually easier to use from a UX perspective).
- The usual shoutouts (acknowledgements, dedications, etc.).
- Marketing/sales - Links to other books/places to buy stuff. What's useful about EPUBs is you can include links to your own/other's sites.
You should review what you think is a good balance between necessity, your own desire, and what readers will be 'happy' with.
On slight tangential - Front Matter can sometimes influence the amount of copy a user might see for a Sample of the book. This really depends on the retail platform (Amazon, Kobo, etc.) and any other terms with those retailer. Some platforms try to 'filter out' front matter so to give a user a true "X%" of real book content to sample from.
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