At that time, a total of 1,666,666,693 seconds will have passed since 1970-01-01 00:00:00 GMT as Unix time pretends leap seconds don't exist...
user@debian:~$ qalc "$(date -d 2022-01-01T00:00:00+0000 +%s)"/3600/24/365.25
((1640995200 / 3600) / 24) / 365.25 = 52
Precisely 52 years' worth of seconds, which I guess also tells me that there have been an integer number of leap years since then. Either way, at 1666666666, 1666666666 seconds will have passed rather than ...693 no? The extra 27 seconds are either for keeping the sun at its zenith when the clock strikes noon (not that that is even close to true where I live, it's off by more than an hour) or for keeping winter in December. I can never remember which, although we already have leap days for keeping December in winter (in this hemisphere) so I think it must be the 24-hour variable rotation speed thing.If you want to define 1666666666 as having +27 seconds passed since 1970 started, you would have to redefine the length of the second every time a leap second is announced, I think.
I find this all tough to wrap my head around, though, so it can very well be that I'm wrong here.
It's the other way around: Unix time pretends every day has exactly 86,400 seconds, and consequently, you can calculate the current time of day by taking the respective modulus.
However, this comes at the cost that the difference between two unix timestamps does not yield a duration in seconds in general.