It may be determined that the computer's clock got too far ahead. For example, it booted and you cared about time, but NTP hadn't yet made corrections. Suddenly the time runs backwards.
Leap seconds may get interesting too, especially if you have to predict ahead or if the OS isn't updated often enough. (there is a 6-month warning) If you want to call leap seconds an issue for humans, then you aren't using UTC at all. You're using TAI. Software interfaces often ignore the distinction between UTC and TAI, and even between UTC and UT1, preferring to pretend these issues don't exist. POSIX is in conflict with international timekeeping, effectively requiring that there are zero leap seconds.