Not sure you shouldn't give refunds the first time.   I really like it that on day 2 the early deposits will go into day 1, but that wasn't an option on the first day.   However on my computer there is always a 16 second difference between your timer and GMT time.    I don't think that count down timer works as well as you think it does.   On the other hand getting GMT exact time is very easy.    I think it would be a problem is someone sent in a deposit exactly at 00:00:00 and it didn't count though, so I'm not sure about your few seconds of waiting.  If you set a time, make it work.  

However, I don't believe the sob stories for one second and I can jack my wallet time to say what ever I want it to say.  It isn't that hard to change the code and recompile a wallet.  There are probably much easier ways to do that too.