And I bet the mechanics of having the auto-inc number generated within a view would make it rather inefficient - i assume your other tables store the identity value and not the datetime values themselves. AND, if you did decide to change things slightly down the track, you *might* get more or less values and hence stuff up your numbering and foreign keys anyway.
As for the daylight savings issue - I suppose it really depends on your company and application - UTC time is great but as someone pointed out, you cannot meaningfully (easily) do things like plot help centre calls throughout the day on UTC time without doing the time shift +/- 1hr for various dates of the year. YUK
I really like the idea - I have a medical records recalls system that has to send letters to patients to remind them to come back for their followup procedure / consultation several weeks, months, years after their initial visit. Such a table would make it easier(?) to "add 9 months" and not worry about wrapping days of the month around, etc.