Side note but I always found this phrasing to be incredibly confusing (hence the need for the "i.e."...); it's the exact opposite of what I would think it means to "ignore" leap seconds. Ignoring something means you don't change your behavior when that something happens. But when leap seconds happen, the epoch timestamp halts its counting. That's not ignoring leap seconds -- that's actively countering the leap seconds!
Side note but I always found this phrasing to be incredibly confusing (hence the need for the "i.e."...); it's the exact opposite of what I would think it means to "ignore" leap seconds. Ignoring something means you don't change your behavior when that something happens. But when leap seconds happen, the epoch timestamp halts its counting. That's not ignoring leap seconds -- that's actively countering the leap seconds!