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Currently, leapsecond adjustments are done at tick time. As a result,
the leapsecond was applied at the first timer tick *after* the
leapsecond (~1-10ms late depending on HZ), rather then exactly on the
second edge.

This was in part historical from back when we were always tick based,
but correcting this since has been avoided since it adds extra
conditional checks in the gettime fastpath, which has performance
overhead.

However, it was recently pointed out that ABS_TIME CLOCK_REALTIME
timers set for right after the leapsecond could fire a second early,
since some timers may be expired before we trigger the timekeeping
timer, which then applies the leapsecond.

This isn't quite as bad as it sounds, since behaviorally it is similar
to what is possible w/ ntpd made leapsecond adjustments done w/o using
the kernel discipline. Where due to latencies, timers may fire just
prior to the settimeofday call. (Also, one should note that...