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I develop in HTML and then convert directly to epub with ebooklib from github.
From a series of home-rolled bash and python scripts I can generate a hierarchical TOC. The output I get validates with epubcheck, if and only if I do not try to include SVG files and/or any (possibly) externally-hosted audio of video.
I can do those things, in ways most but not all readers work with. But epubcheck does barf on the codes I write (only for external video). What I do does require programming skills. But that does demonstrate it could someday be done for a wider audience.
HTML is easily transformed into Microsoft Word format too, using pandoc. Word does seem to be the format editors want. The only time I ever use Word is for corresponding with prospective editors.
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