Every reference I find says that they are "essentially" the same, which we all know really means that they are not the same, but different only by a some small amount that someone else other than me decides is negligible.
They also like to say that UT1 and UTC are the same, but if you look into it you find that they differ by as much as 0.9 seconds. This is, admittedly, insignificant to me. But the practicality of it is not my concern here. The technical reality of it is.
I want specifics and exactness where applicable here.
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