I think that's generally a sensible idea. Anything which required a schedule for humans to read - theatre performances, trains, planes, etc - are better off being scheduled for 23:55, 23:59, 00:01 or 00:05 than exactly at midnight because lots of people don't understand or get confused whether 00:00 on a date means the start or the end of the day.

I do enjoy though where systems have to deal with 'weird' days. I believe in the UK the rail ticketing system works on essentially a 26h day - that is to say if you buy a ticket at on 5th November, it will be valid until 04:00 on 6th November, so in some sense the hours 00:00-04:00 belong to both days.