The Microsoft Azure approach of moving the leap second to local midnight has been discussed. I don't know enough about Azure to say if it is acceptable in that context, but as a general approach, I object to midnight. National authorities in the US and Canada have decided the hour shift for daylight saving time should occur in the very early morning, but not at midnight; though I don't know the motivations for this choice, it's a good choice. Many deadlines occur at local midnight, and adherence to those deadlines is more and more often decided by computer timestamps. Thus, any time adjustments should not occur at local midnight. (Of course, this objection applies to places where UTC midnight is local midnight.
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