Negative leap seconds pose significant risks for IT systems, as many lack provisions for handling them, unlike positive leap seconds. The potential introduction of a negative leap second is linked to Earth's changing rotation, which remains unpredictable. Past incidents, such as outages at Reddit and Cloudflare, highlight the disruptive impact of leap seconds on technology. The discussion emphasizes that while some systems can manage time adjustments, the broader industry faces challenges in ensuring software reliability during such events. Overall, there is a growing consensus among tech giants to eliminate leap seconds to avoid future complications.