Do leap seconds even matter here? Doing anything involving DNS or certificates in a way that requires clock synchronization down to the second would seem to be asking for trouble.
Probably yeah, seconds don't really matter here. You would have to work hard for the 27 second difference to be material. But precision is nice.
unixtime is almost certainly what is meant by the standard, but it is not the count of UTC seconds since 1970; unix time is the number of seconds since 1970 as if all days had 86400 seconds. UTC, TAI, and GPS seconds are all the same length, and the same number have happened since 1970, but TAI appears 37 seconds ahead of UTC because TAI has days with 86400 seconds, while UTC has some days with 86401 seconds and was 10 seconds ahead of UTC in 1970. unixtime and UTC are in sync because unixtime allows some days to encompass 86401 UTC seconds while unixtime only counts 86400 seconds.
Probably yeah, seconds don't really matter here. You would have to work hard for the 27 second difference to be material. But precision is nice.
unixtime is almost certainly what is meant by the standard, but it is not the count of UTC seconds since 1970; unix time is the number of seconds since 1970 as if all days had 86400 seconds. UTC, TAI, and GPS seconds are all the same length, and the same number have happened since 1970, but TAI appears 37 seconds ahead of UTC because TAI has days with 86400 seconds, while UTC has some days with 86401 seconds and was 10 seconds ahead of UTC in 1970. unixtime and UTC are in sync because unixtime allows some days to encompass 86401 UTC seconds while unixtime only counts 86400 seconds.