Although I think that PLS is very useful for strange names of people and other hard-to-read-but-repeatedly-used words written in kanji, we should not ignore reality.
Neither PLS nor SSML are used for trade books as of 2021.
PLS or SSML are used for textbooks, but the cost of adding SSML thoroughly is extremely heavy (4 times more than creating SSML-free textbooks.)
There are only a few implementations of SSML or PLS for EPUB.
Reference Pronunciation Lexicon Specification (PLS) and further indicate how PLS dictionaries are referenced from HTML documents probably by referencing EPUB 3 Text-to-Speech Enhancements 1.0.