Bradley White <bww@acm.org> writes:
> Because ...
>
> You also need the leap records to determine the magnitude of the
> tm_sec field during leaps (see the "hit" variable, which probably
> shouldn't be a bool BTW).

I think the question was the opposite - not why the leap records exist,
but why they're not the _only_ difference between a leap tzfile and a
non-leap one.