Google doesn't think so: "No commonly used operating system is able to handle a minute with 61 seconds"
I don't, however, think it makes sense to unilaterally change this, without (any obvious signs of) coordination with the timekeeping maintainers and the maintainers of major NTP servers.
Never mind the theory, the practice is a clusterfuck.
gettimeofday doesn't return hour/minute/second divisions; it just returns seconds/microseconds since the epoch. Functions like strftime and gmtime handle the components of time. And leap seconds don't make applications see 59 twice; they make them see 60 once (58, 59, 60, 0, 1, ...).
Quoting the manpages for gmtime and strftime:
> tm_sec The number of seconds after the minute, normally in the range 0 to 59, but can be up to 60 to allow for leap seconds.
> %S The second as a decimal number (range 00 to 60). (The range is up to 60 to allow for occasional leap seconds.) (Calculated from tm_sec.)
