First, epoch seconds are not the numbers of seconds since 1970/01/01. This is a lie we tell to children. Rather, epoch seconds are the number of days since 1970/01/01 * 86400 plus the number of seconds since midnight.
Leap seconds, to epoch time, don't exist. Or maybe they are double counted. Or maybe we smear them over 12 or 24 hours (but which 12 or 24 hours depends on whether you are Google, Microsoft, or Oracle; I can't even make this stuff up). The point is, it's not defined, and this means implementations do it differently.
A negative leap second might be easier though. The spec suggests (though lack of speaking) that a correct implementation will just skip it since number of seconds stays less than 86400 for that day. But of course the smear-organizations still smear it.
So what if you really want to know how many seconds were between two different epochs? Subtracting epoch seconds is wrong because you need to correct for the number of leap seconds between the two times.
And the smears.