You could use TAI-ish timestamps right now, but people are going to get confused and make mistakes if your timestamps are almost UTC but several seconds off. And if UTC stays constant then you need to nudge all the time zones around and that sounds even worse.
I think the later is less fraught with problems and doesn't require software changes in order to realize updates.
You're going to have to deal with the offset one way or another. I'm simply suggesting a means to keep the offset but not have to worry about how to realize that in terms of complicated hardware hacks.
That's a choice we have right now, today, and as far as I'm aware nobody chooses TAI for their systems. I think that says a lot.
> You're going to have to deal with the offset one way or another.
Most things don't really care. Oh the clock's off by 1.7 seconds, let's make an adjustment and check again tomorrow. Leap seconds are below the noise floor.