If you don't use the abbr tag with abbreviations - then according to ePub accessibility guidelines you are suppose to put that lack of standard accessibility technology into a meta tag in your .opf file so that those who need it can know to avoid your book.
I hope those who don't use abbr tag with abbreviations do that.
Basically you should aim for either WCAG 2.0 (or 2.1) AA or AAA conformance and if you don't have AA conformance, you need to identify what accessibility features your ePub is missing. There's a meta tag for doing just that.
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