The discussion centers around the concept of how a day is measured in terms of time, specifically the transition from one day to the next. It clarifies that a day indeed consists of 24 hours, starting at 00:00:00 and ending at 23:59:59. The last second of the day, 23:59:59, is included in the total count, meaning that the full duration of the day is accounted for. The conversation also draws analogies to help explain time measurement, such as comparing it to counting Lego blocks or the position of a clock's hour hand. It emphasizes that 00:00:00 marks the beginning of the new day, and any time before that, including the final second, is part of the previous day. Overall, the key takeaway is that the last second is indeed counted, affirming that a full day encompasses all 86,400 seconds.