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I think it's a mistake to think of EPUB2 vs EPUB3 in terms of "features" needed. EPUB3 is the latest standard. As such, it should be used primarily--regardless of whether a project could be done with EPUB2 in my opinion. The fact the EPUB3 provides more in the way of accessibility is just icing on the cake.
If decisions were made based merely on what was needed to read a text-only ebook, we'd be preparing/distributing Word documents.
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