value is perfectly fine in EPUB files (it works in every single epub rendering software on the planet and is part of the HTML 5 spec). Ingram just use a substandard tool named epubcheck to check their epub files. If you want to make them happy simply find the value attribute and delete it from the EPUB using the calibre editor. You might also have to edit the list/section headings that the value is used for to compensate as well.
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