1. We move from using leap seconds to leap minutes.
2. We move leap minutes to timezone offset, because time zones are already a clusterfuck and you can't make them any worse anyway.
3. One-time adjustment to all timezones to get the system started.
Result: Z timezone is equivalent to TAI. When you want to account for planet-related BS, you apply a timezone offset.
You can definitely criticize this, but with a caveat: if you believe that Unix timestamp doesn't have leap seconds or that timezones only come in 1-hour increments you clearly have no idea how computer time really works and should probably read up on that first.