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I'm sure some folks do. But what they get versus what they expected don't always meet eye-to-eye.
Generating a well-crafted ebook is almost an arcane art and, due to it's similarity to HTML and the Browser Wars of an earlier era, beginner's believe it should be one implementation fits all. Except, of course, it doesn't work that way. There is no universal way to create a specific feature that covers every software or hardware viewer (excepting plain text display). Not to mention that some perfectly good coding, that complies with the ebook format standard (whatever one you happen to be using) simply does not work because of bugs in the reader itself.
Crafting a good ebook seems easy - until you actual try to do it. Then it turns into a nightmarish snarl of poor implementations, coding confusion and arcane wizardry.
And let's face it, ToCs are not the easiest issue to deal with. Heck, I don't mess with them because I know I'm not qualified to do more than point and click a few of the more horrendous errors out of existence (Yaaay Sigil WYSIWYG!). But only after I make sure I've got a back up.
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