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I could be wrong but:
1) kepub.epub = a renamed epub file you want to have rendered by Kobo's kepub renderer instead of ADE renderer. The file has no special kepub content. Kobo provided this for people with no facility to create epub, for testing, to give an idea what might happen if they published on Kobo via epub as Kobo directly delivers .kepub on sales, though .epub for download to PC (or an .acsm that is info to redeem an epub if there is DRM)
2) .kepub = a real kepub file. It's like epub2 but has a load of kobo specific HTML style spans.
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