I can't think of any reason why someone would need $gmt(N) to be applying the current $daylight's offset to times across the entire year. Based on the thread I quote below, I suspect the reasons for changing had to do with the changed on/off times for daylight time, and not from using N against a date 6 months away from the current date.

Very well, I am going to change $gmt() back to its v6.35 incarnation. This will affect the results of $gmt(N) and $gmt(format).