Just for the record, if I am developing an epub for someone (ie. have complete control of the design and layout that has not been made publicly available yet) then I do follow the KISS principle advocated by JSWolf, and do not in general add complexities that may not be well supported by any number of older epub e-readers out there. Of course Accessibility must still be thought about and supported as fully as possible.
I just do not modify other people epub designs and layout without very good reason.
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