Few examples:
1. Local public transportation systems must commit to certain schedule of departures from every stop and make it unambiguous. This means that they have to always use local time in publicly communicated schedule, but plan the time table in UTC assuming that offsets will not change. Usually results in departures happening twice on the same time, requiring some extra resource planning.
2. Long-range trains and flights must (and usually do) operate in UTC, communicating arrival and departure times via display rules.
3. Shift planning in 24-hour working processes: offsets complicate the planning process and add unnecessary risk of breaking compliance, so they better be avoided and UTC must be used in combination with display rules.
4. Execution of scheduled jobs: depends on recurrence setup, for which display rules must distinguish between "once per day" (local time + take first occurrence on spring offset change) and "every 24 hours" (UTC + display times of occurrence).