[ntp:questions] Purpose of a leap second file?

[A C]

Given the recent thread here about the upcoming leap second, I wanted to 
know what additional service/value the leap second file provides that 
isn't handled by ntpd receiving a message to add or remove a second.  I 
understand the generic ntpd documentation includes a flag to add a leap 
second so it seems that the leap second file isn't necessary (and that's 
also borne out in searches) but it must provide something otherwise it 
wouldn't exist.  The documents mention a "graceful" handling, but what 
does that mean exactly?
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