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The spec says nothing, only that links are suported.
As for returning to the main text, that should be a feature of the reading software. The Cybooks, for instance, have a "back" button that works fine after following a link to an end note. In my books, I add a "Back" link to the endnote that points to the paragraph where the note appears in the text (this could be problematic if there are several links to the same note, though).
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