Author covers how IANA handles Königsberg, it is logically its own timezone.
An IANA timezone uniquely refers to the set of regions that not only share the same current rules and projected future rules for civil time, but also share the same history of civil time since 1970-01-01 00:00+0. In other words, this definition is more restrictive about which regions can be grouped under a single IANA timezone, because if a given region changed its civil time rules at any point since 1970 in a a way that deviates from the history of civil time for other regions, then that region can't be grouped with the others
I agree that time is a mess. And the 15 minute offsets are insane and I can't fathom why anyone is using them.
zoneinfo does in practice hold the historical info before 1970 when it can do so easily in its framework: https://en.wikipedia.org/wiki/UTC%2B01:24