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No, there are tons of such "duplicate except for abbreviation" timezones so I don't think we should add any of them as it would mostly make timezone settings unwieldy.
You could make the argument that Asia/Makassar should be replaced with Asia/Singapore. I won't pretend to know which is more widely used or by how much (but will note that I've heard of Singapore but I don't recall having heard of Makassar).
You could also write the patch to allow people to type in their own timezone string and validate that the one they selected is currently supported by the operating system. I just set my timezone to Asia/Singapore by typing in a URL by hand but that doesn't do a good job of telling me if I entered an invalid timezone and isn't a friendly interface for more obvious reasons. If at the same time you made the backward-compatibility and backward GMT offset timezones less visible, that would be nice. (:
In reply to Re^2: New timezones and datetime format (no more near duplicates)