This allows the record to stay consistent, even if there are changes to the local time rules - e.g. leap seconds, daylight savings, timezone offset.
Imagine a tech-camp had been planned in Cairo, Egypt, to start on 9am on July 10, 2016: that would have been scheduled for 06:00 UTC. When Egypt cancelled daylight savings with three days notice, that record should then have been 07:00 UTC.
As an aside, how often do the tz databases for each language get released? Are they usually responsive to notices 3 days out?
Edit: I went looking into the pytz release for the Cairo example from parent.
Olson Timezone Database:
Release 2016f - 2016-07-05 16:26:51 +0200
https://github.com/stub42/pytz/commit/03a4e9b31dd90f3dace1eb...
Pytz:
Release 2016.6 - 2016-07-13
https://pypi.python.org/pypi/pytz/2016.6
So even if the tz database is up to date, there's no guarantee that various library usages of the tz database will be correct for these kinds of changes. Interesting.
I've read that the explanation for this temporary suspension of daylight-savings is Ramadan [2], and Ramadan is dependent on the observed sighting of the new moon - so you can't necessarily predict the date in advance.
I ended up coming across that after looking for an explanation for something bizarre I experienced on a trip to Morocco in March 2016…with my iPhone set to use "Marrakesh, Morocco", the time on the phone displayed correctly, but the time on my sync'd Apple watch was an hour out. I think I ended up manually setting it to Paris time to get the correct time, but never did get an explanation for the difference.
So even across two devices from the same manufacturer, theoretically sharing the same date-time information, they can be inconsistent.
Conclusion: time is hard!
[1] https://www.timeanddate.com/time/change/morocco/tanger?year=...
[2] http://codeofmatt.com/2016/04/23/on-the-timing-of-time-zone-...
An event in the future isn't necessarily a known number of seconds away, which I think is the point you were trying to make. But the parent comment wasn't suggesting all instances of time should be stored as (tai, leap seconds). Calculating a UTC value from (tai, leap seconds) is trivial, but if the thing you care about is the UTC value then that's what you store.