From what I understand it fixes some quirkiness on flowable books as well. I just include it in all my ebooks in case someone really wants to use iBooks. It's a very small file and doesn't add to the size of the book anymore than some of the other 'hacks' we have to do to accomodate devices/apps inconsistent implementations.
I just have the file already incorporated into my template when I create a new ePub (I use Sigil) so I don't ever have to think about it being there.
Cheers!
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