Why the hell aren't time servers and clients sync to TAI instead? Dealing with leap seconds should be a client side problem.
Edit: the worst thing is: it would make those calculations harder to do correctly, but it would be too seductive to not care for leap seconds. After all, what's a few seconds error, really? This leaves you in a state where, guaranteed, 99% of time software will not be correct and the error will compound over time.