The whole problem results from people using the same time for user-display and time calculations. Display time is user-facing feature that Should Not Influence

The whole problem results from people using the same time for user-display and time calculations. Display time is user-facing feature that Should Not Influence system time. If people used https://en.wikipedia.org/wiki/International_Atomic_Time https://en.wikipedia.org/wiki/International_Atomic_Time for software none of the problems related to calendars will occurs. IAT has no leap seconds or any calendar corrections at all.