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creating is no problem at all, even Open Office has the option to create "tagged PDF" if I remember correctly...so that should work OK. I've also found that more recent PDF novels (I don't know about the DRM ones...) often already have a reflow option.
If you have the right to edit a file and own acrobat you can also add tags to just about any PDF file, so you could do it that way as well...
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