Google's AI and ChatGPT answer disagrees.
https://www.google.com/search?q=busybox+cron+dst
"BusyBox’s crond is a lightweight implementation designed for embedded systems, so it doesn’t have all the timezone/DST logic of full vixie-cron or cronie. It just reads /etc/TZ or the system timezone at startup and then wakes up every minute to check if something should run."