I wonder if there's things that run 24/7 and need to be monitored.. e.g. if you have oil flowing through some pipeline at 100 liters/second, one particular minute will have 6100 liters, and someone will want to get paid for that 100 extra liters.
But the meter/reporting tool would say "Well, we measure every second, and the meter reported a constant rate of 100 liter/second, and as we know we have 60 seconds in a minute, so we got 6000 liters!".
Or a database for "measurements every second for this minute" that has 60 fields, and don't have a field for the 61st measurement.
I once worked with smart meters for electricity consumption that do run 24/7. Leap seconds were not an issue but we had a very similar one now that I think about it: DST shenanigans!
Like how much time is there between 2 and 3 am? Usually one hour, but sometimes 2 and also sometimes 0. It looks simple at first but it creates a lot of edge cases that your business logic now needs to handle and we had a fairly complex system for this.