Jobs using the @<second> syntax currently only get executed if they exist when cron is started. The simplest reproducer of this is:
echo '@20 root echo "Hello!"' >> /etc/cron.d/myjob
myjob will get loaded at the next second==0, but this echo job will ever run. These jobs are normally handled in run_reboot_jobs(), which sets e->lastexit of INTERVAL jobs to the startup time so they run 'n' seconds later.
Fix this by special-casing TargetTime > 0 in the database load. Preexisting jobs will be handled at startup during run_reboot_jobs as normal, but if we've reloaded a database during runtime we'll hit this case and set e->lastexit to the current time when we process it. They will then run every 'n' seconds from that point, and a full restart of cron is no longer required to make these jobs work.