https://en.wikipedia.org/wiki/DCF77
Now, cheap DCF77 clocks (e.g., alarm clocks) don't care about the leap second bit anyway, but they will just adjust a few minutes later during normal resync. And they will do so just fine with a negative leap second. But some clocks, most probably those hidden in industrial systems, controllers, etc., may need to stay exact, and I am sure it's fun to find out which systems really care and will then fail and in what ways. :-)
Interestingly, the Japanese and the British atomic radio clock signals can do negative leap seconds:
https://en.wikipedia.org/wiki/JJY https://en.wikipedia.org/wiki/Time_from_NPL_(MSF)
For WWVB, whether negative leap seconds are supported seems to depend on whether amplitude or phase shift modulation is used.