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@MichaelCampbell: Referencing the raster image directly is of advantage in the scenario where a library app like calibre, or iTunes or Stanza needs to extract a cover from the EPUB.
If such a reference is present calibre will use it to efficiently extract the cover image. If it is absent calibre will render the first html file to get the cover. Other software, like iTunes is less capable and in the absence of the reference will simply fail to extract the cover.
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