As a software developer i've to admit that i wouldn't implement a (X)HTML-parser (as well as a much simpler parser for DTBook based documents) if i would have to implement a ePub2SomethingElse converter. I would just scan the manifest for all required files of the publication as Valloric pointed out.
If i would have to implement a ePub renderer then i would parse and interpret all permitted media elements contained in the xhtml or dtbook files. But if a used media type isn't one of the OPS core media types and my application (or the device) is not able to support that certain media type, then i would have to read the manifest because according to the specification the manifest must contain an alternative fallback for that media then.
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