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In my experience there's no single most accurate method; one invariably has to do some post conversion editing.
Some folks are prepared to spend time tweaking and trying different converters to find the best, yet still imperfect, settings for individual PDFs.
Whilst others, use one or two methods to do 'rough and ready' conversions and then deal with the issues such as broken paragraphs, botched ligatures etc in the output, using saved searches, epub editor plugins, addons for Word etc. I'm one of these.
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