IANA time zone database - uninhabited territory
Stephen Colebourne 2013-09-22 04:47:00 UTC http://mm.icann.org/pipermail/tz/2013-September/020329.html
We would not and should not create an ID for an uninhabited location, but where somewhere is or was inhabited we should make best efforts to define accurate data. The new McMurdo data is clearly not accurate prior to 1956.