> I’m really struggling to understand the problem - what does out of sync here mean - especially when you are talking about a max 500ms.
From a purely academic perspective, it means from noon preceding a leap second to noon after the leap second there's a difference between UTC and what google (and anyone else who does smears) reports as the time. If you really hated yourself and were trying to use timestamps from conflicting sources to order transactions in a database, for example, this could mess up the order of your transactions which could have all sorts of fun consequences.