DST is enabled/disabled on the host computer. In countries (or states/provinces) that don't observe DST, the DST offset would always be zero. I know for certain that Mac OS X can automatically determine when to apply DST but I don't know if Windows does offhand. PM 5 is now asking the computer: Is DST in effect now? If it returns NO then the GMT Offset is not modified. It shouldn't matter which day a particular country/county/state/province enables it as long as it is observed consistently on your computer system.
-Kirk
Kirk,
I suspect that Windows (long time user) and Macs work pretty much the same way in that within a specific time zone with DST enabled, they both can determine if the DST offset is needed. However there is a large caveat. Without precise location data, there is no way of knowing if DST is being observed by a subset locale of the time zone.
I have to admit to a hazy recollection on this but it is either Utah observes DST and some tribal areas do not or Arizona does not observe DST but some tribal areas do or perhaps both. (I spent two weeks in the area border area of Arizona and Utah was never sure what the local time was!)
I have not looked at Windows time zone choices extensively but I wonder if they have all the time zones in the world covered? I was acquainted with a guy who wrote a book about the time zones of the world and when all the local anomalies are accounted for, there are somewhere over 100 different zones.
Sorry to pontificate about this but the time zone problem is considerably more complex than most folks realize. If time is really that important to a photographer, I would suggest setting the cameras to GMT and geotagging the photos from which local time can be derived.
Jerry
P.S. Just for fun
http://en.wikipedia.org/wiki/IANA_time_zone_database