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Given PHK's interest in timekeeping I would guess it's going to be more accurate and precise than both ntp.org ntpd and OpenNTPD.

However beyond that speculation, I don't know. It would be interesting to know.

Check his series of posts on the subject: http://phk.freebsd.dk/time/index.html

(TL;DR: Yes, he thought things through and are ntimed is implementing a few new tricks.)