When I worked for BBN in '97-'98, someone from outside the company as I recall came to talk to a room of engineers about the wide variety of calendar-related behaviors in various UNIX systems that were expected to cause problems for Y2K.
It was a very, very long list, often subtle issues, and I recall the concern in the room about the number of old systems in use by the DoD and others.
Anyway, no real point to this other than date handling is one of the hardest things to get right in computing, ranking right behind testing for the correct behavior.