Ancient tables provided the sun's mean longitude. Christopher Clavius, the architect of the Gregorian calendar, noted that the tables agreed neither on the time when the sun passed through the vernal equinox nor on the length of the mean tropical year. Tycho Brahe also noticed discrepancies. The Gregorian leap year rule (97 leap years in 400 years) was put forward by Petrus Pitatus of Verona in 1560. He noted that it is consistent with the tropical year of the Alfonsine tables and with the mean tropical year of Copernicus (De revolutionibus) and Reinhold (Prutenic tables). The three mean tropical years in Babylonian sexagesimals as the excess over 365 days (the way they would have been extracted from the tables of mean longitude) were 14,33,9,57 (Alphonsine), 14,33,11,12 (Copernicus) and 14,33,9,24 (Reinhold). All values are the same to two places (14:33) and this is also the mean length of the Gregorian year. Thus Pitatus' solution would have commended itself to the astronomers.
What is the theory about leap year called?
Gregorian leap year rule