epub3 supports multimedia (video and audio) and lists them in their base resource types so no fallbacks needed. epub3 even allows remote resources for them with the correct manifest properties set. Most epub3 readers are based on either iBooks, ADE, or one of the WebKit derived engines (such as Readium), so supporting mp4, mp3, is not a big deal for them as they are a basic part of html5 available even without javascript. Calibre will support audio and video as will Sigil.
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