Abolition of the Leap Second is basically a done deal. So, the differences caused by leap seconds will become frozen as arbitrary offsets, GPS time versus UTC for example.

Basically when it was invented leap seconds seemed like a good idea because we assumed the inconvenience versus value was a good trade, but in practice we've discovered the value is negligible and the inconvenience more than we expected, so, bye bye leap seconds.

The body responsible has formal treaty promises to make UTC track the Earth's spin and replacing those treaties is a huge pain, so, the "hack" proposed is to imagine into existence a leap minute or even a leap hour that could correct for the spin, and then in practice those will never be used either because it's even less convenient than a leap second - but by the time they're asked to set a date for these hypothetical changes likely the signatory countries won't exist and their successors can just sign a revised treaty, countries only tend to last a few hundred years, look at the poor US which is preparing 250th anniversary celebrations while also approaching civil war.

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.