The planet is speeding up and a negative leap second may soon be needed
jpost.com
jpost.com
Google's way of handling leap seconds is about the worst imaginable.
Fortunately there is a movement afoot to do that; and the leap second schedule for last June was cancelled, albeit probably not for that reason.
The Standard we have says to insert a leap second, or to be offline during the (short) period containing the leap second, if you can tolerate the downtime.
The number of applications that cannot tolerate two seconds' pre-scheduled downtime every other year, or one minute each century, is much lower than some people imagine. They will get that, but unscheduled, regardless.
The number of applications that need to be exactly synchronized to the astronomical position of the sun in the sky is even smaller. The number of those that would benefit from a more complicated time Standard is exactly zero.
One thing is certain: anything complicated and difficult to implement will, in a large fraction of systems, not be implemented, or be implemented incorrectly, leading to needless hundreds-of-milliseconds disagreements between systems about what time it is.
Drift is absolutely harmless almost everywhere, and easy to correct for in the rare, isolated cases where it is not. The only cases I know of where it matters involve spacecraft, and those certainly are not using UTC internally.