Actually any e-reader that claims to support epub3 must be able to handle media overlays (audio) for Accessibility.
The problem is there are a bunch of old (never updated) broken epub2 only and epub3 readers out there. I test only on well established epub3 readers and ignore the old broken epub2 only readers especially if older than about 5 years.
So you need to decide what targets to hit. epub3 is the only way to go if you value accessibility.
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