Not for accessibility. Many users in need of good screen readers do use desktop machines. This is especially true at my university (retired now) where all faculty were pushed to make our materials available for the visually impaired and rightly so. We did use epub3 based materials as meeting that criteria if they passed the Daisy Ace checker. Audio books help but access to screen readers and materials that worked well with them was crucial for the more advanced classes.
See
https://daisy.org/activities/
for some tools to both produce and consume epub3 and daisy on various platforms.