Earlier quoted context omitted.
Yes, but the point is that the UNIX timestamp doesn't count the the number of seconds elapsed since January 1, 1970. It counts 86400 seconds per day, regardless of how many seconds the day actually has (which can vary due to leap seconds).
Is this accurate though? Isn’t the number of seconds since 1970 absolute, and it’s up to the library generating the Gregorian date to take into account leap seconds? I suppose if these libraries are not taking into account leap seconds, then the actual rollover will be a few seconds earlier (or later?) than what we think.
tm_sec + tm_min*60 + tm_hour*3600 + tm_yday*86400 +
(tm_year-70)*31536000 + ((tm_year-69)/4)*86400 -
((tm_year-1)/100)*86400 + ((tm_year+299)/400)*86400