A leap second is just that: A second.
Why is it implemented? Because an entire evolution around the sun does not take exactly 365 days.
Why in increments of seconds, instead of years like on the calendar? Because we have the technology to do it on a effectively continous scale.
Why subtract the leap second? Heck if I know, the whole thing about leap seconds/minutes/hours/days/weeks/years is that they’re added onto the whole thing.
Why would it wreak havoc on IT systems? Because those system’s internal clock dictates their functioning, and the clock for the problematic systems was built without real-time leap updates in mind.
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