This argument naturally leads to the conclusion that you should basically never use UTC. So you use a singularity free coordinate for machine storage of times, TAI, but most users will want those displayed in their local times and nobody is using UTC. UTC is just an intermediate time, computed using leap seconds from TAI that you use on your way to a local time. But you could just remove that step.

Seems sensible to me actually. I don't really see why I would personally want to ever use UTC over TAI or local time. Sadly, a lot of time libraries don't seem to expose TAI as easily as they expose UTC, which I guess is why I continue to use UTC.