[DemocracyFTW2]

I'd argue that a very short and rather simple and infrequently changing list of delta seconds (which are only ever applicable around 23:59:59, December 31 of some years) is vastly preferable over any other of the solutions (or rather 'coping strategies' as it were) that are used now, things like Google and Amazon smearing their leap seconds but in ever so slightly incompatible ways.