So far as I know, an epub editor application has no required obligation of compliance. That's on the ebooks themselves, the ebook creators, publishers, e-reading software, and e-reading devices. The most compliant editor possible would still be able to produce completely non-compliant content (through no fault of the editing program).
But we make every effort to ensure that accessibility features are supported. If EU publishers and content creators find that Sigil is preventing them from creating compliant content, we will of course look into changes to make it easier for them to do so.
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