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> It looks like a poorly thought-out marketing project. For example, how to deal with the Earth rotation irregularity and leap seconds?

Most people don't care about those things though. How does a Casio watch deal with leap seconds? How does a Rolex deal with them? The barrier to adoption is going to be social and not some obscure technical objection by the IAU.

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Rolex and Casio deal with simply when IERS introduces one.

Beats is a new time measurement system, not just a new clock. So if the world (IERS) would stops it, they would have to have new rules for dealing with leap “micro-days” or “mili-beats”.

And second is the fundamental SI constant, quite a bit of stuff is derived from it.

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