Earlier quoted context omitted.
It seems you're arguing based on the assumption that real time is exactly 365x24x60x60 seconds every year or exactly 366x24x60x60 seconds on leap years. It's not. The problem is that we have a very precise definition of a second in terms of decay of atoms (maybe precise is the wrong word, as it's the statistical likelihood of x atoms decaying given certain conditions, but whatever). The problem is arguably that this…
Because sometimes when you measure time you want to know what fraction of the day it is, and sometimes when you measure time you want an objective measure of the passage of time. Quite often, we want to use something originally recorded using the former to calculate the latter. It is most convenient to have a second that is of fixed duration. Which is kind of exactly why the tz database exists in the first place. Exc…
Is it a factual description of reality? "Seconds since epoch" is an almost entirely abstract idea, given that neither seconds nor epochs exist in the universe. The only way it's connected to reality is that time moves forwards, so "since" has meaning. So it seems to me that someone who says "seconds since epoch" can choose to give the words any meaning they like as long as everyone understands what is meant.
So to me this is as relevant a complaint as saying that the special case of graphs shouldn't be called "trees" because branches in real trees sometimes rejoin. It's a metaphor. We're dealing with entirely human-made concepts with barely any input from the real world, we can use any words we like.