> The only reliable time stamp is UTC without leap seconds.

That doesn't make a lot of sense, as UTC does have leap seconds. It is similar to saying that the fastest car has no wheels, when you really mean that the fastest vehicle is a rocket.

TAI is the most reliable and easiest to work with. It relies on atomic clock seconds at sea level. https://en.wikipedia.org/wiki/International_Atomic_Time

However, it already has a difference of roughly 40 seconds with UTC (and therefore civil time), and dropping leap seconds in civil time will shift midnight to later in the day.

But as the frequency of leap seconds rapidly increases, maintaining UTC will become harder. They will consider dropping leap seconds from UTC in 2023. It is unlikely that people care about having the sun rise at midnight in 30000 years.