Para traçar a história real, tente executar man cal
você mesmo:
The Gregorian Reformation is assumed to have occurred in 1752 on the 3rd of September. By this time, most countries had recognized the reforma- tion (although a few did not recognize it until the early 1900’s.) Ten days following that date were eliminated by the reformation, so the cal- endar for that month is a bit unusual.
Em seguida, se a sua história for incompleta, continue na Wikipédia para obter informações sobre as alterações introduzidas pelo Calendário gregoriano e sua história de adoção em várias partes do mundo:
The Gregorian calendar reform contained two parts, a reform of the Julian calendar as used up to Pope Gregory's time, together with a reform of the lunar cycle used by the Church along with the Julian calendar for calculating dates of Easter.
[...]
In addition to the change in the mean length of the calendar year from 365.25 days (365 days 6 hours) to 365.2425 days (365 days 5 hours 49 minutes 12 seconds), a reduction of 10 minutes 48 seconds per year, the Gregorian calendar reform also dealt with the past accumulated difference between these lengths.
[...]
Because of the Protestant Reformation, however, many Western European countries did not initially follow the Gregorian reform, and maintained their old-style systems. Eventually other countries followed the reform for the sake of consistency, but by the time the last adherents of the Julian calendar in Eastern Europe (Russia and Greece) changed to the Gregorian system in the 20th century, they had to drop 13 days from their calendars, due to the additional accumulated difference between the two calendars since 1582.
[...]
Britain and the British Empire (including the eastern part of what is now the United States) adopted the Gregorian calendar in 1752, by which time it was necessary to correct by 11 days. Wednesday, 2 September 1752 was followed by Thursday, 14 September 1752.
No momento em que o Unix apareceu e reinicializou os relógios do mundo para começar em 1º de janeiro de 1970, não havia nada a ser feito sobre toda a confusão, exceto escolher uma data para mostrar a reinicialização. Como o mundo adotou o atual sistema de calendário gregoriano em tempos variados em diferentes países, o tempo exato para fazer essa correção é algo arbitrário.
Se você já tem uma razão para contar datas que vão tão longe no seu software, você terá problemas muito mais significativos do que apenas essa redefinição! A história do calendário é cheia de surpresas!