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No transparency in ebooks period. Makes no sense. There are only niche solutions and it's pointless anyway.
Dark mode is a separate issue. Some ereaders invert everything and some only the text. Really the main advantage is power saving on OLED, but it's a current fashion due to people setting brightness too high.
Drop caps reduce reader comprehension and compatibility. They often look rubbish on ebooks even when working. Only consider Dropcaps (especially if an image) for "Print Replica" (i.e. PDF or similar that only work on big screens).
Decent ebooks are reflowable and work perfectly with screen readers / Text to speech.
Almost everything is epub. Amazon Kindles don't use epub, but the upload to publish via Amazon is best as reflowable epub. Over 92% of English Language world-wide.
Google ebooks on Playstore is best with reflowable epub upload.
Almost everything else can be distributed via Draft2Digital (reflowable epub upload); they send on to Barnes & Noble (Nook), Amazon (Kindle, Apps and Fire), Apple, Kobo and Libraries etc.
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