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It’s not just time zones and leap seconds. SI seconds on Earth are slower because of relativity, so there are time standards for space stuff (TCB, TGC) that use faster SI seconds than UTC/Unix time. T2 - T1 = [God doesn’t know and the Devil isn’t telling.]
All links to the original article are dead and even archive.org doesn’t have a capture either. I guess the argument is along the lines of “it might not be relevant, when you’re scripting away some tasks for your small personal projects, but when you’re working on a widely used library or tool - one day, it might end up on a space vessel to explore whatever.”
E.g. my personal backup script? Unlikely. The Linux kernel? Somewhat plausible.